made by subsection (a) shall apply to taxable years beginning after December 31, 2017. B Enhancement of health savings accounts 221. Allow both spouses to make catch-up contributions to the same HSA account (a) In general Paragraph (3) of section 223(b) is amended by adding at the end the following new subparagraph: (C) Special rule where both spouses are eligible individuals with 1 account If— (i) an individual and the individual’s spouse have both attained age 55 before the close of the taxable year, and (ii) the spouse is not an account beneficiary of a health savings account as of the close of such year, the additional contribution amount shall be 200 percent of the amount otherwise determined under subparagraph (B). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017. 222. Provisions relating to Medicare (a) Individuals over age 65 only enrolled in Medicare Part A Paragraph (7) of section 223(b) is amended by adding at the end the following: This paragraph shall not apply to any individual during any period for which the individual’s only entitlement to such benefits is an entitlement to hospital insurance benefits under part A of title XVIII of such Act pursuant to an enrollment for such hospital insurance benefits under section 226(a)(1) of such Act. . (b) Medicare beneficiaries participating in Medicare advantage MSA may contribute their own money to their MSA (1) In general Subsection (b) of section 138 is amended by striking paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively. (2) Conforming amendment Paragraph (4) of section 138(c) is amended by striking and paragraph (2) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 223. Individuals eligible for veterans benefits for a service-connected disability (a) In general Paragraph (1) of section 223(c) is amended by adding at the end the following new subparagraph: (C)