1. Short title This Act may be cited as the Health Savings Accounts For All Act of 2020 . 2. Repeal of contribution limitations (a) In general Subsection (b) of section 223 of the Internal Revenue Code of 1986 is amended to read as follows: (b) Denial of deduction to dependents No deduction shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins. . (b) Conforming amendments (1) Subparagraph (A) of section 223(d)(1) of the Internal Revenue Code of 1986 is amended— (A) by striking subsection (f)(5) and inserting subsection (f)(4) , and (B) by striking accepted— and all that follows and inserting accepted unless it is in cash. . (2) Subsection (f) of section 223 of such Code is amended by striking paragraph (3) and by redesignating paragraphs (4) through (8) as paragraphs (3) through (7), respectively. (3) Subsection (g) of section 223 of such Code is amended— (A) by striking subsections (b)(2) and (c)(2)(A) both places it appears and inserting subsection (c)(2)(A) , and (B) by amending subparagraph (B) to read as follows: (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins determined by substituting calendar year 2003 for calendar year 2016 in subparagraph (A)(ii) thereof. . (4) Section 26(b)(2) of such Code is amended— (A) by striking , 223(b)(8)(B)(i)(II), in subparagraph (S), and (B) by striking 223(f)(4) in subparagraph (U) and inserting 223(f)(3) . (5) Paragraph (1) of section 106(d) of such Code is amended by striking under an accident or health plan and all that follows and inserting under an accident or health plan. . (6) Subparagraph (C) of section 106(e)(4) of such Code is amended by striking 223(f)(5) and inserting 223(f)(4) . (7) Subparagraph (C) of section 408(d)(9) of such Code is amended— (A) by striking Limitations .— in the heading and all that follows