The amendments made by this section to property acquired or passed after the date of enactment of this Act. 204. Medicare payroll tax (a) In general Section 3101(b)(2) of the Internal Revenue Code of 1986 is amended by striking 0.9 percent and inserting 4 percent . (b) Effective date The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act. 205. Net investment income tax (a) In general Section 1411(a) of the Internal Revenue Code of 1986 is amended by striking 3.8 percent each place such term appears and inserting 6.9 percent . (b) Effective date The amendments made by this section shall apply with respect to taxable years beginning after the date of the enactment of this Act. 206. Termination of deduction for contributions to health savings accounts Section 223(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Termination of deduction Notwithstanding any other provision of this subsection, the monthly limitation for any month beginning after December 31, 2023, is zero. . 207. Increase in excise tax on small cigars and cigarettes and other tobacco products (a) Small cigars Section 5701(a)(1) of the Internal Revenue Code of 1986 is amended by striking $50.33 and inserting $100.66 . (b) Cigarettes Section 5701(b) of such Code is amended— (1) by striking $50.33 in paragraph (1) and inserting $100.66