S. 1565IntroducedSenate · nowHousePresidentLawIn committeeSec. 4 · S. 1565
Archer MSAs
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(a) In general Subparagraph (A) of section 220(d)(2) of the Internal Revenue Code of 1986 is amended by inserting, any parent of either such individual or such spouse after the spouse of such individual. (b) Effective date The amendment made by this section shall apply to amounts paid after December 31, 2025.