Page:United States Statutes at Large Volume 117.djvu/2489

 117 STAT. 2470

PUBLIC LAW 108–173—DEC. 8, 2003 ‘‘(A) in the case of an eligible individual who has selfonly coverage under a high deductible health plan as of the first day of such month, the lesser of— ‘‘(i) the annual deductible under such coverage, or ‘‘(ii) $2,250, or ‘‘(B) in the case of an eligible individual who has family coverage under a high deductible health plan as of the first day of such month, the lesser of— ‘‘(i) the annual deductible under such coverage, or ‘‘(ii) $4,500. ‘‘(3) ADDITIONAL CONTRIBUTIONS FOR INDIVIDUALS 55 OR OLDER.— ‘‘(A) IN GENERAL.—In the case of an individual who has attained age 55 before the close of the taxable year, the applicable limitation under subparagraphs (A) and (B) of paragraph (2) shall be increased by the additional contribution amount. ‘‘(B) ADDITIONAL CONTRIBUTION AMOUNT.—For purposes of this section, the additional contribution amount is the amount determined in accordance with the following table:

‘‘For taxable years beginning in:

2004 2005 2006 2007 2008 2009

................................................................................................... ................................................................................................... ................................................................................................... ................................................................................................... ................................................................................................... and thereafter ..........................................................................

The additional contribution amount is: $500 $600 $700 $800 $900 $1,000.

‘‘(4) COORDINATION WITH OTHER CONTRIBUTIONS.—The limitation which would (but for this paragraph) apply under this subsection to an individual for any taxable year shall be reduced (but not below zero) by the sum of— ‘‘(A) the aggregate amount paid for such taxable year to Archer MSAs of such individual, and ‘‘(B) the aggregate amount contributed to health savings accounts of such individual which is excludable from the taxpayer’s gross income for such taxable year under section 106(d) (and such amount shall not be allowed as a deduction under subsection (a)). Subparagraph (A) shall not apply with respect to any individual to whom paragraph (5) applies. ‘‘(5) SPECIAL RULE FOR MARRIED INDIVIDUALS.—In the case of individuals who are married to each other, if either spouse has family coverage— ‘‘(A) both spouses shall be treated as having only such family coverage (and if such spouses each have family coverage under different plans, as having the family coverage with the lowest annual deductible), and ‘‘(B) the limitation under paragraph (1) (after the application of subparagraph (A) and without regard to any additional contribution amount under paragraph (3))—

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