Special rule for certain medical expenses incurred before establishment of health savings account

(a) In general Section 223(d)(2), as amended by the preceding provisions of this Act, is amended by adding at the end the following new subparagraph: (F) Treatment of certain medical expenses incurred before establishment of account If a health savings account is established during the 60-day period beginning on the date that coverage of the account beneficiary under a high deductible health plan begins, then, solely for purposes of determining whether an amount paid is used for a qualified medical expense, such account shall be treated as having been established on the date that such coverage begins.. (b) Effective date The amendment made by this section shall apply with respect to coverage beginning after December 31, 2025.