AMENDMENTS RELATED TO MEDICARE PRESCRIPTION DRUG, IMPROVEMENT, AND MODERNIZATION ACT OF 2003.

SEC. 401. AMENDMENTS RELATED TO MEDICARE PRESCRIPTION DRUG, IMPROVEMENT, AND MODERNIZATION ACT OF 2003.(a) Amendments Related to Section 1201 of the Act.—(1) Paragraph (2) of section 26(b) is amended by striking “and” at the end of subparagraph (Q), by striking the period at the end of subparagraph (R) and inserting “, and”, and by adding at the end the following new subparagraph:“(S) section 223(f)(4) (relating to additional tax on health savings account distributions not used for qualified medical expenses).(2) Paragraph (3) of section 35(g) is amended to read as follows:“(3) Medical and health savings accounts.—Amounts distributed from an Archer MSA (as defined in section 220(d)) or from a health savings account (as defined in section 223(d)) shall not be taken into account under subsection (a).”.(b) Effective Date.—The amendments made by subsection (a) shall take effect as if included in section 1201 of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003.118 STAT. 1184