### Question
Can you define what health insurance coverage means?


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

> 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**

