; and (2) in subsection (d)(9)(C)— (A) by striking Limitations .— in the heading and all that follows through (ii) One-time transfer .— in clause (ii), and inserting One-time transfer .— , (B) by redesignating subclauses (I) and (II) as clauses (i) and (ii) and moving such clauses 2 ems to the left, and (C) by striking subclause (II) in clause (i), as so redesignated, and inserting clause (ii) . (d) Section 877A(g)(6) of such Code is amended by striking 223(f)(4) and inserting 223(e)(3) . (e) Section 4973 of such Code is amended by striking subsection (g) and by redesignating subsection (h) as subsection (g). (f) Section 4975 of such Code is amended— (1) in subsection (c)(6)— (A) by striking section 223(d) and inserting section 223(c) , and (B) by striking section 223(e)(2) and inserting section 223(d)(2) , and (2) in subsection (e)(1)(E), by striking section 223(d) and inserting section 223(c) . (g) Sections 35(g)(3), 220(f)(5)(A), 848(e)(1)(B)(v), 4973(a)(5), and 6051(a)(12) of such Code are each amended by striking section 223(d) each place it appears and inserting section 223(c) . (h) Section 4980G of such Code is amended— (1) by amending subsection (b) to read as follows: (b) Rules and requirements (1) In general An employer meets the requirements of this subsection for any calendar year if the employer makes available comparable contributions to the health savings accounts of all comparable participating employees for each coverage period during such calendar year. (2) Comparable contributions (A) In general For purposes of paragraph (1), the term comparable contributions means contributions— (i) which are the same amount, or (ii) if the employees are covered by a health plan, which are the same percentage of the annual deductible limit under the plan covering the employees. (B) Part-year employees In the case of an employee who is employed by the employer for only a portion of the calendar year, a contribution to the health savings account of such employee shall be treated as comparable if it is an amount