previously uninsured individual
Defined in 1 place of the United States Code.
For purposes of this subsection, the term “previously uninsured individual” means, with respect to any Archer MSA, any individual who had no health plan coverage (other than coverage referred to in subsection (c)(1)(B)) at any time during the 6-month period before the date such individual's coverage under the high deductible health plan commences.
Source
- 2000–present26 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section
For purposes of this subsection, the term “previously uninsured individual” means, with respect to any medical savings account, any individual who had no health plan coverage (other than coverage referred to in subsection (c)(1)(B)) at any time during the 6-month period before the date such individual's coverage under the high deductible health plan commences.
Source
- 1996–200026 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section