### Question
What is the definition of accident and health coverage?


### Answer
The definition of **accident and health coverage** is as follows in *26 U.S.C. § 4377*:

> any coverage which, if provided by an insurance policy, would cause such policy to be a specified health insurance policy (as defined in section 4375(c))

#### Citation:
  - *26 U.S.C. § 4377*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 34-TAXES ON CERTAIN INSURANCE POLICIES > Subchapter B-Insured and Self-Insured Health Plans**

