health plan and inserting a health plan, insurance, or ministry described in subsection (c)(1) . (3) Paragraph (8)(A)(ii) of section 223(b) of such Code is amended by striking high deductible health plan and inserting health plan, insurance, or ministry described in subsection (c)(1) . (4) Section 223(g)(1) of such Code is amended— (A) by striking subsections (b)(2) and (c)(2)(A) both places it appears and inserting subsection (b)(2) , and (B) by striking for calendar year 2016 in subparagraph (B) and all that follows through calendar year 2003 . and inserting calendar year 1997 for calendar year 2016 in subparagraph (A)(ii) thereof. . (5) The heading of subparagraph (B) of section 223(b)(8) of such Code is amended by striking high deductible health plan . (6) Section 26(b)(2)(S) of such Code is amended by striking high deductible health plan . (7) The heading of paragraph (3) of section 106(e) of such Code is amended by striking high deductible health plan . (8) Clause (ii) of section 106(e)(5)(B) of such Code is amended by striking a high deductible health plan and inserting a health plan . (9) Paragraph (9) of section 408(d) of such Code is amended— (A) by striking the high deductible health plan covering in subparagraph (C)(i)(I) and inserting health plan, insurance, or ministry of , (B) by striking a high deductible health plan the first place it appears in subparagraph (C)(ii)(II) and inserting a health plan, insurance, or ministry described in section 223(c)(1) , (C) by striking a high deductible health plan the second place it appears in subparagraph (C)(ii)(II) and inserting any such plan, insurance, or ministry , and (D) by striking high deductible health plan in the heading of subparagraph (D). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 3. Increase in HSA contribution limits (a) In general Paragraph (2) of section 223(b) of the Internal Revenue Code of 1986 is amended— (1) by striking $2,250 in subparagraph (A) and inserting