medical expenses and inserting certain distributions . (d) 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. 3. No high deductible health plan required for health savings accounts (a) In general Section 223(a) of the Internal Revenue Code of 1986 is amended by striking who is an eligible individual for any month during the taxable year . (b) Conforming amendments (1) Section 223(b) of such Code is amended by striking paragraphs (7) and (8). (2) Section 223 of such Code is amended by striking subsection (c). (c) Increase in contribution limit for health savings accounts (1) In general Section 223(b)(1) of the Internal Revenue Code of 1986 is amended by striking the sum of the monthly and all that follows through eligible individual and inserting $9,000 (twice such amount in the case of a joint return) . (2) Conforming amendments (A) Section 223(b) of such Code is amended by striking paragraphs (2), (3), and (5) and by redesignating paragraphs (4) and (6) as paragraphs (2) and (3), respectively. (B) Section 223(b)(2) of such Code (as redesignated by subparagraph (A)) is amended by striking the last sentence. (C) Section 223(d)(1)(A)(ii) is amended by striking the sum of and all that follows through the period at the end and inserting the dollar amount in effect under subsection (b)(1). . (D) Section 223(g)(1) of such Code is amended— (i) by striking Each dollar amount in subsections (b)(2) and (c)(2)(A) and inserting The dollar amount in subsection (b)(1)