high deductible health plan
Defined in 2 places of the United States Code.
The term “high deductible health plan” means a health plan—
(i) in the case of self-only coverage, which has an annual deductible which is not less than $1,500 and not more than $2,250,
(ii) in the case of family coverage, which has an annual deductible which is not less than $3,000 and not more than $4,500, and
(iii) the annual out-of-pocket expenses required to be paid under the plan (other than for premiums) for covered benefits does not exceed—
(I) $3,000 for self-only coverage, and
(II) $5,500 for family coverage.
Source
- 1996–present26 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section
The term “high deductible health plan” means a health plan—
(i) which has an annual deductible which is not less than—
(I) $1,000 for self-only coverage, and
(II) twice the dollar amount in subclause (I) for family coverage, and
(ii) the sum of the annual deductible and the other annual out-of-pocket expenses required to be paid under the plan (other than for premiums) for covered benefits does not exceed—
(I) $5,000 for self-only coverage, and
(II) twice the dollar amount in subclause (I) for family coverage.
Source
- 2003–present26 U.S.C. § 223Internal Revenue Code · Health savings accounts · for purposes of this section
The term “high deductible health plan” shall include any plan which is—
(i) available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act, and
(ii) described in subsection (d)(1)(A) or (e) of section 1302 of such Act.
Source
- 2025–present26 U.S.C. § 223Internal Revenue Code · Health savings accounts · for purposes of this section