(b) of section 223 of such Code (as amended by section 2) is amended by striking paragraph (5). (3) Section 223(c)(1)(A) of such Code (as redesignated by subsection (a)) is amended— (A) by striking subsection (f)(5) and inserting subsection (e)(5) , and (B) in clause (ii) by striking the sum of— and all that follows and inserting the dollar amount in effect under subsection (b)(1). . (4) Section 223(f)(1) of such Code (as redesignated by subsection (a)) is amended by striking subsections (b)(1) and (c)(2)(A) and inserting subsection (b)(1) . (5) Section 26(b)(2)(U) of such Code is amended by striking section 223(f)(4) and inserting section 223(e)(4) . (6) Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking section 223(d) each place it appears and inserting section 223(c) . (7) Section 106(d)(1) of such Code is amended— (A) by striking who is an eligible individual (as defined in section 223(c)(1)) , and (B) by striking section 223(d) and inserting section 223(c) . (8) Section 408(d)(9) of such Code is amended— (A) in subparagraph (A) by striking who is an eligible individual (as defined in section 223(c)) and , and (B) in subparagraph (C) by striking computed on the basis of the type of coverage under the high deductible health plan covering the individual at the time of the qualified HSA funding distribution . (9) Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(4) . (10) Section 4973(g) of such Code is amended— (A) by striking section 223(d) and inserting section 223(c) , (B) in paragraph (2), by striking section 223(f)(2) and inserting section 223(e)(2) , and (C) by striking section 223(f)(3) and inserting section 223(e)(3) . (11) Section 4975 of such Code is amended— (A) in subsection (c)(6)— (i) by striking section 223(d) and inserting section 223(c) , and (ii) by striking section 223(e)(2) and inserting section 223(d)(2) , and (B) in subsection (e)(1)(E), by striking section 223(d) and inserting section