# Pub. L. 117-103: changes to the Internal Revenue Code

2022-03-15, 136 Stat. 807. Source: <https://www.govinfo.gov/link/plaw/117/public/103>.

## Legislative history

- Bill: [H.R. 2471](https://www.congress.gov/bill/117th-congress/house-bill/2471)
- Bluebook: [JCT general explanation (2023)](https://www.govinfo.gov/app/details/CPRT-117JPRT53965)

## § 223: Health savings accounts

- § 223(c)(1)(B)(ii): 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”.
- § 223(c)(2)(E): 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,”.