### Question
What does high deductible health plan mean?


### Answer
**High deductible health plan** has the following meaning in *26 U.S.C. § 220*:

> a health plan—


(i) in the case of self-only coverage, which has an annual deductible which is not less than $1,500 and not more than $2,250,


(ii) in the case of family coverage, which has an annual deductible which is not less than $3,000 and not more than $4,500, and


(iii) the annual out-of-pocket expenses required to be paid under the plan (other than for premiums) for covered benefits does not exceed—


(I) $3,000 for self-only coverage, and


(II) $5,500 for family coverage

#### Citation:
  - *26 U.S.C. § 220*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

