AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS.

SEC. 612. AVAILABILITY OF MEDICAL SAVINGS ACCOUNTS. (a) In General.—Paragraphs (2) and (3)(B) of section 220(i) (defining cut-off year) are each amended by striking “2002” each place it appears and inserting “2003”. (b) Conforming Amendments.— (1) Paragraph (2) of section 220(j) is amended by striking “1998, 1999, or 2001” each place it appears and inserting “1998, 1999, 2001, or 2002”. (2) Subparagraph (A) of section 220(j)(4) is amended by striking “and 2001” and inserting “2001, and 2002”. (c) Effective Date.—The amendments made by this section shall take effect on January 1, 2002.