Introduction›Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
Section 220.—Archer MSAs
Internal Revenue Bulletin 2005-47 · 2026-10-03 edition · updated 2026-10-04 · United States
The Service provides inflation adjustments to the amounts used to determine whether a health plan is a “high deductible health plan” for purposes of determining whether an individual is eligible for a deduction for cash paid to a medical savings account for taxable years beginning in 2006. See Rev. Proc. 2005-70, page 979.
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