ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS IN CONNECTION WITH HEALTH SAVINGS ACCOUNTS.

SEC. 71307. ALLOWANCE OF BRONZE AND CATASTROPHIC PLANS IN CONNECTION WITH HEALTH SAVINGS ACCOUNTS. (a) In General.—Section 223(c)(2) is amended by adding at the end the following new subparagraph: “(H) Bronze and catastrophic plans treated as high deductible health plans.—The term ‘high deductible health plan’ shall include any plan which is— “(i) available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act, and “(ii) described in subsection (d)(1)(A) or (e) of section 1302 of such Act.” . (b) [26 U.S.C. 223 note] Effective Date.—The amendment made by this section shall apply to months beginning after December 31, 2025.