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 $10,800 , and (2) by striking $4,500 in subparagraph (B) and inserting $29,500 . (b) Cost-of-Living adjustment Paragraph (1) of section 223(g) of the Internal Revenue Code of 1986, as amended by section 2, is amended— (1) by striking Each and inserting In the case of a taxable year beginning after 2024, each , and (2) by striking calendar year 1997 and inserting calendar year 2023 . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 4. Payment of health plan and health insurance premiums from HSA (a) In general Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986 is amended— (1) by striking subparagraph (B), (2) by redesignating subparagraphs (C) and (D) as subparagraphs (B) and (C), respectively, (3) by striking Subparagraph (B) shall not apply to any expense for coverage under in subparagraph (B), as so redesignated, and inserting Subparagraph (A) shall not apply to any payment for insurance other than , and (4) in subparagraph (B), as so redesignated— (A) by striking or at the end of clause (iii), (B) by striking the period at the end of clause (iv) and inserting , or , and (C) by adding at the end the following new clause: (v) a health plan or health insurance coverage described in subsection (c)(1)(A). . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 5. Treatment of medical care service arrangements (a) Inclusion as medical expenses Paragraph (2) of section 223(d) of the Internal Revenue Code of 1986, as amended by section 4, is further amended by adding at the end the following new subparagraph: (D) Inclusion of medical care service arrangements The term qualified medical expenses shall include— (i)