### Question
How is the "specified health insurance policy" defined?


### Answer
The term **specified health insurance policy** is defined in *26 U.S.C. § 4375* as follows -

> 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**

