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

The Social Security Act, referred to in subsecs. (b)(7), (c)(2)(C), (d)(2)(C)(iv), (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. Sections 1811, 1861, and 1882 of the Act are classified to sections 1395c, 1395x, and 1395ss, respectively, of Title 42. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables.

Sections 2799A–1 and 2799A–2 of the Public Health Service Act, referred to in subsec. (c)(1)(D), (2)(F), are classified to sections 300gg–111 and 300gg–112, respectively, of Title 42, The Public Health and Welfare.

Sections 716 and 717 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (c)(1)(D), (2)(F), are classified to sections 1185e and 1185f, respectively, of Title 29, Labor.

Section 7002(e)(4) of the Biologics Price Competition and Innovation Act of 2009, referred to in subsec. (c)(2)(G)(ii)(II), is section 7002(e)(4) of Pub. L. 111–148, which is set out in a note under section 262 of Title 42, The Public Health and Welfare.

A prior section 223 was renumbered section 224 of this title.

2022—Subsec. (c)(1)(B)(ii). Pub. L. 117–328, § 4151(b), which directed the substitution of “(in the case of months or plan years to which paragraph (2)(E) applies)” for “(in the case of plan years beginning on or before December 31, 2021, or in the case of months beginning after March 31, 2022, and before January 1, 2023)”, was executed by making the substitution for “(in the case of plan years beginning on or before December 31, 2021, or in the case of months beginning after March 31, 2022, and before January 1, 2023,)”, to reflect the probable intent of Congress.

Pub. L. 117–103, § 307(b), inserted “, or in the case of months beginning after March 31, 2022, and before January 1, 2023,” after “December 31, 2021”.

Subsec. (c)(2)(E). Pub. L. 117–328, § 4151(a), substituted “In the case of—” and cls. (i) and (ii) for “In the case of plan years beginning on or before December 31, 2021, or in the case of months beginning after March 31, 2022, and before January 1, 2023,”.

Pub. L. 117–103, § 307(a), inserted “or in the case of months beginning after March 31, 2022, and before January 1, 2023,” after “December 31, 2021,”.

Subsec. (c)(2)(G). Pub. L. 117–169 added subpar. (G).

2020—Subsec. (c)(1)(B)(ii). Pub. L. 116–136, § 3701(b), substituted “long-term care, or (in the case of plan years beginning on or before December 31, 2021) telehealth and other remote care” for “or long-term care”.

Subsec. (c)(1)(D). Pub. L. 116–260, § 102(c)(4)(A)(i), added subpar. (D).

Subsec. (c)(2)(E). Pub. L. 116–136, § 3701(a), added subpar. (E).

Subsec. (c)(2)(F). Pub. L. 116–260, § 102(c)(4)(A)(ii), added subpar. (F).

Subsec. (d)(2)(A). Pub. L. 116–136, § 3702(a)(1), substituted “For purposes of this subparagraph, amounts paid for menstrual care products 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.”

Subsec. (d)(2)(D). Pub. L. 116–136, § 3702(a)(2), added subpar. (D).

2018—Subsec. (c)(2)(C). Pub. L. 115–141, § 401(a)(57), substituted “section 1861” for “section 1871”.

Subsec. (d)(2)(A). Pub. L. 115–141, § 401(a)(58), substituted “section 213(d))” for “section 213(d)”.

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

Subsec. (g)(1)(B). Pub. L. 115–97, § 11002(d)(1)(V), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)” in introductory provisions.

2015—Subsec. (c)(1)(C). Pub. L. 114–41 added subpar. (C).

2010—Subsec. (d)(2)(A). Pub. L. 111–148, § 9003(a), 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). Pub. L. 111–148, § 9004(a), substituted “20 percent” for “10 percent”.

2006—Subsec. (b)(2)(A). Pub. L. 109–432, § 303(a)(1), substituted “$2,250.” for “the lesser of—

“(i) the annual deductible under such coverage, or

“(ii) $2,250, or”.

Subsec. (b)(2)(B). Pub. L. 109–432, § 303(a)(2), substituted “$4,500.” for “the lesser of—

“(i) the annual deductible under such coverage, or

“(ii) $4,500.”

Subsec. (b)(4)(C). Pub. L. 109–432, § 307(b), added subpar. (C).

Subsec. (b)(8). Pub. L. 109–432, § 305(a), added par. (8).

Subsec. (c)(1)(B)(iii). Pub. L. 109–432, § 302(b), added cl. (iii).

Subsec. (d)(1)(A)(ii)(I). Pub. L. 109–432, § 303(b), substituted “subsection (b)(2)(B)” for “subsection (b)(2)(B)(ii)”.

Subsec. (g)(1). Pub. L. 109–432, § 304, inserted concluding provisions.

2005—Subsec. (d)(2)(A). Pub. L. 109–135 inserted “, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof” after “section 152”.

Pub. L. 117–328, div. FF, title IV, § 4151(c), Dec. 29, 2022, 136 Stat. 5931, provided that: “The amendments made by this section [amending this section] shall apply to plan years beginning after December 31, 2022.”

Pub. L. 117–169, title I, § 11408(b), Aug. 16, 2022, 136 Stat. 1905, provided that: “The amendment made by this section [amending this section] shall apply to plan years beginning after December 31, 2022.”

Pub. L. 117–103, div. P, title II, § 307(c), Mar. 15, 2022, 136 Stat. 807, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Mar. 15, 2022].”

Pub. L. 116–260, div. BB, title I, § 102(c)(4)(B), Dec. 27, 2020, 134 Stat. 2796, provided that: “The amendments made by subparagraph (A) [amending this section] shall apply for plan years beginning on or after January 1, 2022.”

Pub. L. 116–136, div. A, title III, § 3701(c), Mar. 27, 2020, 134 Stat. 415, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Mar. 27, 2020].”

Amendment by section 3702(a) of Pub. L. 116–136 applicable to amounts paid after Dec. 31, 2019, see section 3702(d)(1) of Pub. L. 116–136, set out as a note under section 220 of this title.

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

Amendment by section 11051(b)(3)(E) of Pub. L. 115–97 applicable to any divorce or separation instrument (as defined in former section 71(b)(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 Pub. L. 115–97 applies to such modification, see section 11051(c) of Pub. L. 115–97, set out as a note under section 61 of this title.

Pub. L. 114–41, title IV, § 4007(b)(2), July 31, 2015, 129 Stat. 466, provided that: “The amendment made by this subsection [amending this section] shall apply to months beginning after December 31, 2015.”

Amendment by section 9003(a) of Pub. L. 111–148 applicable to amounts paid with respect to taxable years beginning after Dec. 31, 2010, see section 9003(d)(1) of Pub. L. 111–148, set out as a note under section 220 of this title.

Amendment by section 9004(a) of Pub. L. 111–148 applicable to distributions made after Dec. 31, 2010, see section 9004(c) of Pub. L. 111–148, set out as a note under section 220 of this title.

Pub. L. 109–432, div. A, title III, § 302(c)(2), Dec. 20, 2006, 120 Stat. 2949, provided that: “The amendment made by subsection (b) [amending this section] shall take effect on the date of the enactment of this Act [Dec. 20, 2006].”

Pub. L. 109–432, div. A, title III, § 303(c), Dec. 20, 2006, 120 Stat. 2950, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006.”

Pub. L. 109–432, div. A, title III, § 305(b), Dec. 20, 2006, 120 Stat. 2951, provided that: “The amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2006.”

Pub. L. 109–432, div. A, title III, § 307(c), Dec. 20, 2006, 120 Stat. 2953, provided that: “The amendments made by this section [amending this section and section 408 of this title] shall apply to taxable years beginning after December 31, 2006.”

Amendment by Pub. L. 109–135 effective as if included in the provisions of the Working Families Tax Relief Act of 2004, Pub. L. 108–311, to which such amendment relates, see section 404(d) of Pub. L. 109–135, set out as a note under section 21 of this title.

Section applicable to taxable years beginning after Dec. 31, 2003, see section 1201(k) of Pub. L. 108–173, set out as an Effective Date of 2003 Amendment note under section 62 of this title.

Provisions relating to inflation adjustment of items in this section for certain years were contained in the following:

2023—Revenue Procedure 2022–24.

2022—Revenue Procedure 2021–25.

2021—Revenue Procedure 2020–32.

2020—Revenue Procedure 2019–25.

2019—Revenue Procedure 2018–30.

2018—Revenue Procedure 2017–37.

2017—Revenue Procedure 2016–28.

2016—Revenue Procedure 2015–30.

2015—Revenue Procedure 2014–30.

2014—Revenue Procedure 2013–25.

2013—Revenue Procedure 2012–26.

2012—Revenue Procedure 2011–32.

2011—Revenue Procedure 2010–22.

2010—Revenue Procedure 2009–29.

2009—Revenue Procedure 2008–29.

2008—Revenue Procedure 2007–36.