High deductible health plan requirements

(a) In general Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986 is amended— (1) by striking clause (ii), (2) by striking a health plan— and all that follows through which has an annual deductible and inserting a health plan which has an annual deductible, and (3) by redesignating subclauses (I) and (II) as clauses (i) and (ii), respectively, and by moving such clauses 2 ems to the left. (b) Conforming amendments (1) Paragraph (2) of section 223(c) of the Internal Revenue Code of 1986 is amended by striking subparagraphs (B) and (D) and by redesignating subparagraphs (C), (E), (F), (G), and (H) as subparagraphs (B), (C), (D), (E), and (F), respectively. (2) Subparagraph (D) of section 223(c)(2) of such Code, as so redesignated, is amended by striking paragraph (2)(A)(i) and inserting subparagraph (A). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2026.