### Question
What is the definition of specified health insurance policy?


### Answer
The definition of **specified health insurance policy** is as follows in *26 U.S.C. § 4375*:

> any accident or health insurance policy (including a policy under a group health plan) issued with respect to individuals residing in the United States

#### Citation:
  - *26 U.S.C. § 4375*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES > Subchapter B-Insured and Self-Insured Health Plans**

