Payment of health plan and health insurance premiums from HSA

(a) In general Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraph (B), (2) by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively, (3) by striking Subparagraph (B) shall not apply to any expense for coverage under in subparagraph (B), as so redesignated, and inserting Subparagraph (A) shall not apply to any payment for insurance other than, and (4) in subparagraph (B), as so redesignated— (A) by striking or at the end of clause (iii), (B) by striking the period at the end of clause (iv) and inserting, or, and (C) by adding at the end the following new clause: (v) a health plan or health insurance coverage described in subsection (c)(1)(A).. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.