Tax treatment relating to distributions
For purposes of this title—
(A) In general
(A)In general#
A qualified HSA distribution shall be treated as a payment described in subsection (d).
(B)Comparability excise tax#
(i) In general Except as provided in clause (ii), section 4980G shall not apply to qualified HSA distributions.
(ii) Failure to offer to all employees In the case of a qualified HSA distribution to any employee, the failure to offer such distribution to any eligible individual covered under a high deductible health plan of the employer shall (notwithstanding section 4980G(d)) be treated for purposes of section 4980G as a failure to meet the requirements of section 4980G(b).
(B)(i)In general#
Except as provided in clause (ii), section 4980G shall not apply to qualified HSA distributions.
(B)(ii)Failure to offer to all employees#
In the case of a qualified HSA distribution to any employee, the failure to offer such distribution to any eligible individual covered under a high deductible health plan of the employer shall (notwithstanding section 4980G(d)) be treated for purposes of section 4980G as a failure to meet the requirements of section 4980G(b).