months beginning after December 31, 2025, in taxable years ending after such date. 4. Individuals eligible for Indian Health Service assistance not disqualified from health savings accounts (a) In general Section 223(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (E) Special rule for individuals eligible for assistance under Indian Health Service programs For purposes of subparagraph (A)(ii), an individual shall not be treated as covered under a health plan described in such subparagraph merely because the individual receives hospital care or medical services under a medical care program of the Indian Health Service or of a tribal organization. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025. 5. Allowance of bronze and catastrophic plans in connection with health savings accounts (a) In general Section 223(c)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (H) Bronze and catastrophic plans treated as high deductible health plans The term high deductible health plan shall include any plan described in subsection (d)(1)(A) or (e) of section 1302 of the Patient Protection and Affordable Care Act. . (b) Effective date The amendment made by this section shall apply to months beginning after December 31, 2025, in taxable years ending after such date. 6. Safe harbor for absence of deductible for mental health services (a) In general Section 223(c)(2) of the Internal Revenue Code of 1986, as amended by this Act, is amended by adding at the end the following new subparagraph: (I) Safe harbor for absence of deductible for mental health services A plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for not more than the first $500 of any mental health benefits (as defined in section 9812(e)(4)) specified by the plan for purposes of this subparagraph. . (b) Effective date The