Earlier today, President Bush signed the Tax Relief and Health Care Act of 2006 which makes several improvements to the Health Savings Account (“HSA”) law (Internal Revenue Code § 223). Most significantly, as discussed in an earlier post, the new law, which is effective January 1, 2007, for the HSA changes, increases the maximum annual contribution to the indexed amounts as opposed to the lesser of the associated health plan’s high deductible or the indexed amount, which has been the law.