determined by and all that follows through calendar year 2003 . and inserting determined by substituting calendar year 2003 for calendar year 2016 in subparagraph (A)(ii) thereof. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025. 10. Clarification of treatment of distributions from health savings account for long-term care services (a) In general Section 223(d)(2)(A) of the Internal Revenue Code of 1986 is amended by inserting before the last sentence the following: Such term includes amounts paid for qualified long-term care services (as defined in section 7702B(c)). . (b) Effective date The amendment made by this section shall apply to amounts paid after the date of the enactment of this Act. (c) No inference Nothing contained in this section or the amendment made thereby shall be construed to create any inference with respect to any amounts paid on or before such date.