26 USC 220 - Archer MSAs

Inflation Adjusted Items for Certain Years

For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.

Editorial Notes

References in Text

The Social Security Act, referred to in subsecs. (span)(7) and (f)(4)(C), is act Aug. 14, 1935, ch. 531, 49 Stat. 620. Title XVIII of the Act is classified generally to subchapter XVIII (§ 1395 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. Section 1811 of the Act is classified to section 1395c of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Prior Provisions

A prior section 220 was renumbered 224 of this title.

Another prior section 220, added Puspan. L. 100–647, title VI, § 6007(a), Nov. 10, 1988, 102 Stat. 3687, related to jury duty pay remitted to employer, prior to repeal by Puspan. L. 101–508, title XI, § 11802(e)(2), Nov. 5, 1990, 104 Stat. 1388–530.

Another prior section 220, added Puspan. L. 94–455, title XV, § 1501(a), Oct. 4, 1976, 90 Stat. 1734; amended Puspan. L. 95–600, title I, §§ 156(c)(3), 157(a)(2), (span)(2), title VII, § 703(c)(2), (3), Nov. 6, 1978, 92 Stat. 2803, 2804, 2939; Puspan. L. 96–222, title I, § 101(a)(14)(B), Apr. 1, 1980, 94 Stat. 204, related to retirement savings for certain married individuals, prior to repeal by Puspan. L. 97–34, title III, § 311(e), Aug. 13, 1981, 95 Stat. 280, applicable to taxable years beginning after Dec. 31, 1981, and deductions allowed under section 220 of this title, as in effect prior to its repeal, treated as deductions under section 219 of this title.

Amendments

2020—Subsec. (d)(2)(A). Puspan. L. 116–136 substituted “For purposes of this subparagraph, amounts paid for menstrual care products (as defined in section 223(d)(2)(D)) shall be treated as paid for medical care.” for “Such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.”

2017—Subsec. (f)(7). Puspan. L. 115–97, § 11051(span)(3)(D), substituted “clause (i) of section 121(d)(3)(C)” for “subparagraph (A) of section 71(span)(2)”.

Subsec. (g)(2). Puspan. L. 115–97, § 11002(d)(1)(T), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”.

2010—Subsec. (d)(2)(A). Puspan. L. 111–148, § 9003(span), inserted at end “Such term shall include an amount paid for medicine or a drug only if such medicine or drug is a prescribed drug (determined without regard to whether such drug is available without a prescription) or is insulin.”

Subsec. (f)(4)(A). Puspan. L. 111–148, § 9004(span), substituted “20 percent” for “15 percent”.

2006—Subsec. (i)(2), (3)(B). Puspan. L. 109–432, § 117(a), substituted “2007” for “2005” wherever appearing in headings and text.

Subsec. (j)(2). Puspan. L. 109–432, § 117(span)(1), substituted “2004, 2005, or 2006” for “or 2004” in heading and in introductory provisions of subpars. (A) and (B).

Subsec. (j)(4)(A). Puspan. L. 109–432, § 117(span)(2), substituted “2004, 2005, and 2006” for “and 2004” in introductory provisions.

2004—Subsec. (d)(2)(A). Puspan. L. 108–311, § 207(19), inserted “, determined without regard to subsections (span)(1), (span)(2), and (d)(1)(B) thereof” after “section 152”.

Subsec. (i)(2), (3)(B). Puspan. L. 108–311, § 322(a), substituted “2005” for “2003” wherever appearing in headings and text.

Subsec. (j)(2). Puspan. L. 108–311, § 322(span)(1)(B), substituted “2002, or 2004” for “or 2002” in heading.

Subsec. (j)(2)(A), (B). Puspan. L. 108–311, § 322(span)(1)(A), substituted “2002, or 2004” for “or 2002” in introductory provisions.

Subsec. (j)(2)(C). Puspan. L. 108–311, § 322(span)(3), amended heading and text of subpar. (C) generally. Prior to amendment text read as follows: “The numerical limitation shall not apply for 2000.”

Subsec. (j)(4)(A). Puspan. L. 108–311, § 322(span)(2), substituted “2002, and 2004” for “and 2002” in introductory provisions.

2003—Subsec. (f)(5)(A). Puspan. L. 108–173 inserted “or a health savings account (as defined in section 223(d))” after “paid into an Archer MSA”.

2002—Subsec. (i)(2). Puspan. L. 107–147, § 612(a), substituted “2003” for “2002” in subpars. (A) and (B).

Subsec. (i)(3)(B). Puspan. L. 107–147, § 612(a), substituted “2003” for “2002” in heading and introductory provisions.

Subsec. (j)(2). Puspan. L. 107–147, § 612(span)(1), substituted “1998, 1999, 2001, or 2002” for “1998, 1999, or 2001” wherever appearing in heading and text.

Subsec. (j)(4)(A). Puspan. L. 107–147, § 612(span)(2), substituted “2001, and 2002” for “and 2001”.

2000—Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(8)], substituted “Archer MSAs” for “Medical savings accounts” in section catchline.

Subsecs. (a), (span)(5). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(10)], substituted “an Archer MSA” for “a Archer MSA”.

Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account” wherever appearing.

Subsec. (c)(1)(C). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(7)], substituted “Archer MSAs” for “medical savings accounts” in heading.

Subsec. (c)(1)(C)(i). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(10)], substituted “an Archer MSA” for “a Archer MSA”.

Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (c)(1)(D). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(B)], substituted “Archer MSAs” for “medical savings accounts”.

Subsec. (c)(4)(C)(ii). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (d). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(4)], substituted “Archer MSA” for “Medical savings account” in heading.

Subsec. (d)(1). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(5)], substituted “Archer MSA” for “Medical savings account” in heading.

Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4), (span)(3)], in introductory provisions, substituted “Archer MSA” for “medical savings account” and inserted “as a medical savings account” after “United States”.

Subsec. (d)(2)(C), (3). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (e)(1). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(10), (11)], substituted “An Archer MSA is exempt” for “A Archer MSA is exempt” and “ceased to be an Archer MSA” for “ceased to be a Archer MSA”.

Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account” in two places.

Subsec. (e)(2). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(B)], substituted “Archer MSAs” for “medical savings accounts”.

Subsec. (f). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(10)], substituted “an Archer MSA” for “a Archer MSA” wherever appearing.

Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4), (span)(2)(B)], substituted “Archer MSA” for “medical savings account” wherever appearing and “Archer MSAs” for “medical savings accounts” in introductory provisions of par. (3)(A).

Subsec. (h). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(10)], substituted “an Archer MSA” for “a Archer MSA”.

Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (i). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(6)], substituted “Archer MSAs” for “medical savings accounts” in heading.

Subsec. (i)(2)(A), (B). Puspan. L. 106–554, § 1(a)(7) [title II, § 201(a)], substituted “2002” for “2000”.

Subsec. (i)(3)(A). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (i)(3)(B). Puspan. L. 106–554, § 1(a)(7) [title II, § 201(a)], substituted “2002” for “2000” in heading and introductory provisions.

Subsec. (i)(4)(A). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (i)(4)(B). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(B)], substituted “Archer MSAs” for “medical savings accounts”.

Subsec. (i)(5)(A). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (j)(1). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(B)], substituted “Archer MSAs” for “medical savings accounts” in introductory provisions.

Subsec. (j)(2). Puspan. L. 106–554, § 1(a)(7) [title II, § 201(span)(1)(A)], substituted “1998, 1999, or 2001” for “1998 or 1999” in heading and in introductory provisions of subpars. (A) and (B).

Subsec. (j)(2)(A). Puspan. L. 106–554, § 1(a)(7) [title II, § 201(span)(1)(B)], substituted “750,000 (600,000 in the case of 1998)” for “600,000 (750,000 in the case of 1999)” in concluding provisions.

Subsec. (j)(2)(B)(ii). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(B)], substituted “Archer MSAs” for “medical savings accounts”.

Subsec. (j)(2)(C). Puspan. L. 106–554, § 1(a)(7) [title II, § 201(span)(1)(C)], added subpar. (C).

Subsec. (j)(3)(A), (B). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (j)(4)(A). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(10)], substituted “an Archer MSA” for “a Archer MSA” in introductory provisions.

Puspan. L. 106–554, § 1(a)(7) [title II, §§ 201(span)(2), 202(a)(4)], in introductory provisions, substituted “1999, and 2001” for “and 1999” and “Archer MSA” for “medical savings account”.

Subsec. (j)(4)(A)(i). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(B)], substituted “Archer MSAs” for “medical savings accounts”.

Subsec. (j)(4)(B). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(10)], substituted “an Archer MSA” for “a Archer MSA”.

Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(4)], substituted “Archer MSA” for “medical savings account”.

Subsec. (j)(4)(D). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(B)], substituted “Archer MSAs” for “medical savings accounts” in two places.

1997—Subsec. (span)(7). Puspan. L. 105–33 added par. (7).

Subsec. (c)(3). Puspan. L. 105–34, § 1602(a)(2), redesignated subpars. (B) to (D) as (A) to (C), respectively, and struck out former subpar. (A) which read as follows: “Medicare supplemental insurance,”.

Subsec. (d)(2)(C). Puspan. L. 105–34, § 1602(a)(3), substituted “described in clauses (i) and (ii) of subsection (c)(1)(A)” for “an eligible individual”.

Statutory Notes and Related Subsidiaries

Effective Date of 2020 Amendment

Puspan. L. 116–136, div. A, title III, § 3702(d)(1), Mar. 27, 2020, 134 Stat. 416, provided that: “The amendment made by subsections (a) and (span) [amending this section and section 223 of this title] shall apply to amounts paid after December 31, 2019.”

Effective Date of 2017 Amendment

Amendment by section 11002(d)(1)(T) of Puspan. L. 115–97 applicable to taxable years beginning after Dec. 31, 2017, see section 11002(e) of Puspan. L. 115–97, set out as a note under section 1 of this title.

Amendment by section 11051(span)(3)(D) of Puspan. L. 115–97 applicable to any divorce or separation instrument (as defined in former section 71(span)(2) of this title as in effect before Dec. 22, 2017) executed after Dec. 31, 2018, and to such instruments executed on or before Dec. 31, 2018, and modified after Dec. 31, 2018, if the modification expressly provides that the amendment made by section 11051 of Puspan. L. 115–97 applies to such modification, see section 11051(c) of Puspan. L. 115–97, set out as a note under section 61 of this title.

Effective Date of 2010 Amendment

Puspan. L. 111–148, title IX, § 9003(d)(1), Mar. 23, 2010, 124 Stat. 854, provided that: “The amendments made by subsections (a) and (span) [amending this section and section 223 of this title] shall apply to amounts paid with respect to taxable years beginning after December 31, 2010.”

Puspan. L. 111–148, title IX, § 9004(c), Mar. 23, 2010, 124 Stat. 854, provided that: “The amendments made by this section [amending this section and section 223 of this title] shall apply to distributions made after December 31, 2010.”

Effective Date of 2004 Amendment

Amendment by section 207(19) of Puspan. L. 108–311 applicable to taxable years beginning after Dec. 31, 2004, see section 208 of Puspan. L. 108–311, set out as a note under section 2 of this title.

Puspan. L. 108–311, title III, § 322(c), Oct. 4, 2004, 118 Stat. 1183, provided that: “The amendments made by this section [amending this section] shall take effect on January 1, 2004.”

Effective Date of 2003 Amendment

Amendment by Puspan. L. 108–173 applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Puspan. L. 108–173, set out as a note under section 62 of this title.

Effective Date of 2002 Amendment

Puspan. L. 107–147, title VI, § 612(c), Mar. 9, 2002, 116 Stat. 61, provided that: “The amendments made by this section [amending this section] shall take effect on January 1, 2002.”

Effective Date of 2000 Amendment

Puspan. L. 106–554, § 1(a)(7) [title II, § 201(c)], Dec. 21, 2000, 114 Stat. 2763, 2763A–628, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Dec. 21, 2000].”

Effective Date of 1997 Amendments

Amendment by Puspan. L. 105–34 effective as if included in the provisions of the Health Insurance Portability and Accountability Act of 1996, Puspan. L. 104–191, to which such amendment relates, see section 1602(i) of Puspan. L. 105–34, set out as a note under section 26 of this title.

Amendment by Puspan. L. 105–33 applicable to taxable years beginning after Dec. 31, 1998, see section 4006(c) of Puspan. L. 105–33, set out as an Effective Date note under section 138 of this title.

Effective Date

Section applicable to taxable years beginning after Dec. 31, 1996, see section 301(j) of Puspan. L. 104–191, set out as an Effective Date of 1996 Amendment note under section 62 of this title.

Time for Filing Reports, Etc.

Puspan. L. 109–432, div. A, title I, § 117(c), Dec. 20, 2006, 120 Stat. 2942, provided that:

“(1) The report required by section 220(j)(4) of the Internal Revenue Code of 1986 to be made on August 1, 2005, or August 1, 2006, as the case may be, shall be treated as timely if made before the close of the 90-day period beginning on the date of the enactment of this Act [Dec. 20, 2006].

“(2) The determination and publication required by section 220(j)(5) of such Code with respect to calendar year 2005 or calendar year 2006, as the case may be, shall be treated as timely if made before the close of the 120-day period beginning on the date of the enactment of this Act. If the determination under the preceding sentence is that 2005 or 2006 is a cut-off year under section 220(i) of such Code, the cut-off date under such section 220(i) shall be the last day of such 120-day period.”

Puspan. L. 108–311, title III, § 322(d), Oct. 4, 2004, 118 Stat. 1183, provided that:

“(1) The report required by section 220(j)(4) of the Internal Revenue Code of 1986 to be made on August 1, 2004, shall be treated as timely if made before the close of the 90-day period beginning on the date of the enactment of this Act [Oct. 4, 2004].

“(2) The determination and publication required by section 220(j)(5) of such Code with respect to calendar year 2004 shall be treated as timely if made before the close of the 120-day period beginning on the date of the enactment of this Act. If the determination under the preceding sentence is that 2004 is a cut-off year under section 220(i) of such Code, the cut-off date under such section 220(i) shall be the last day of such 120-day period.”

Monitoring of Participation in Medical Savings Accounts

Puspan. L. 104–191, title III, § 301(k), Aug. 21, 1996, 110 Stat. 2052, provided that: “The Secretary of the Treasury or his delegate shall—

“(1) during 1997, 1998, 1999, and 2000, regularly evaluate the number of individuals who are maintaining medical savings accounts and the reduction in revenues to the United States by reason of such accounts, and

“(2) provide such reports of such evaluations to Congress as such Secretary determines appropriate.”

Study of Effects of Medical Savings Accounts on Small Group Market

Puspan. L. 104–191, title III, § 301(l), Aug. 21, 1996, 110 Stat. 2052, mandated a comprehensive study regarding the effects of medical savings accounts in the small group market on selection, health costs, preventive care, consumer choice, high deductible plans, and other relevant issues, and mandated a report to Congress on the results of the study by Jan. 1, 1999.