of the Social Security Act ( 42 U.S.C. 1396u–8(a)(3) ) is amended by inserting (as in effect on the day before the date of the enactment of the Health Savings Account Expansion Act of 2019 ) after section 223(c)(2)(C) of the Internal Revenue Code of 1986 . (6) Section 2105(c)(10)(B)(ii)(II) of the Social Security Act ( 42 U.S.C. 1397ee(c)(10)(B)(ii)(II) ) is amended by striking high deductible health plan and inserting qualified health plan . (7) Section 1101(c)(2)(B)(ii) of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18001(c)(2)(B)(ii) ) is amended by striking section 223(c)(2) and inserting section 223(b)(2) . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.