(1) HSA Section 223(b) of such Code is amended by adding at the end the following: (9) Increase in contribution limits for 2020 In the case of any taxable year beginning in calendar year 2020, the amount allowed as a deduction under subsection (a) shall be 120 percent of the amount allowed as a deduction under subsection (a) without regard to this paragraph. . (2) Archer MSA Section 220(b) of such Code is amended by adding at the end the following: (8) Increase in contribution limits for 2020 In the case of any taxable year beginning in calendar year 2020, the amount allowed as a deduction under subsection (a) shall be 120 percent of the amount allowed as a deduction under subsection (a) without regard to this paragraph. . (j) Increase HSA and MSA contribution limits for beneficiaries hospitalized or testing positive for COVID–19 (1) HSA Section 223(b) of such Code, as amended by the preceding provisions of this section, is amended by adding at the end the following: (10) Increase in contribution limits hospitalized or testing positive for COVID–19 In the case of any taxable year beginning in calendar year 2020 or 2021 in which the account beneficiary or any individual described in paragraph (2)(A) is hospitalized or tests positive for COVID–19, the amount allowed as a deduction under subsection (a) shall, be 300 percent of the amount allowed as a deduction under subsection (a) without regard to this paragraph and paragraph (9). . (2) Archer MSA Section 220(b) of such Code is amended by adding at the end the following: (9) Increase in contribution limits for beneficiaries hospitalized or testing positive for COVID–19 In the case of any taxable year beginning in calendar year 2020 or 2021 in which the account beneficiary or any individual described in paragraph (2)(A) is hospitalized or tests positive for COVID–19, the amount allowed as a deduction under subsection (a) shall, be 300 percent of the amount allowed as a deduction under subsection (a) without regard to this paragraph and paragraph (8). . (k)