Editorial Notes
Amendments
2002—Puspan. L. 107–147 substituted “Archer MSA contributions” for “medical savings account contributions” in section catchline.
2000—Subsec. (a). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(8)], substituted “Archer MSA” for “medical savings account”.
Subsecs. (span), (d)(1). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(span)(2)(D)], substituted “Archer MSAs” for “medical savings accounts”.
Subsec. (d)(2)(B). Puspan. L. 106–554, § 1(a)(7) [title II, § 202(a)(8)], substituted “Archer MSA” for “medical savings account”.
Statutory Notes and Related Subsidiaries
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.