; and (2) by adding at the end the following new subsection: (h) Suspension This section shall not apply to any month beginning after December 31, 2016, and before January 1, 2022. . 4. Moratorium on employer mandate Section 4980H of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (e) Suspension This section shall not apply to any month beginning after December 31, 2014, and before January 1, 2018. . 5. Maximum contribution limit to health savings account increased to amount of deductible and out-of-pocket limitation (a) In general Subsection (b) of section 223 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Increased limitation In the case of any month beginning after December 31, 2017, and before January 1, 2023— (A) paragraph (2)(A) shall be applied by substituting the amount in effect under subsection (c)(2)(A)(ii)(I) for $2,250 , and (B) paragraph (2)(B) shall be applied by substituting the amount in effect under subsection (c)(2)(A)(ii)(II) for $4,500 . . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2017.