### Question
How is the term health insurance coverage defined?


### Answer
The term **health insurance coverage** is defined in *26 U.S.C. § 9832* as the following:

> benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer

#### Citation:
  - *26 U.S.C. § 9832*
  - Heading: **Subtitle K-Group Health Plan Requirements > CHAPTER 100-GROUP HEALTH PLAN REQUIREMENTS > Subchapter C-General Provisions**

