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


### Answer
**High deductible health plan** has the following meaning in *26 U.S.C. § 223*:

> a health plan—



(i) which has an annual deductible which is not less than—



(I) $1,000 for self-only coverage, and



(II) twice the dollar amount in subclause (I) for family coverage, and


  


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



(I) $5,000 for self-only coverage, and



(II) twice the dollar amount in subclause (I) for family coverage

#### Citation:
  - *26 U.S.C. § 223*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VII-ADDITIONAL ITEMIZED DEDUCTIONS FOR INDIVIDUALS**

