Sec. 14. (a) Funds held in a medical care savings account shall not be used to cover medical expenses of the employee or the employee's dependents that are otherwise covered.
(b) Medical expenses that are "otherwise covered" for the purposes of this section include expenses covered by:
(1) an automobile insurance policy;
(2) a workers' compensation insurance policy or self-insured plan; or
(3) another health coverage policy, certificate, or contract.