Sec. 101 High deductible health plans renamed HSA-qualified health plans
In general— Section 223 is amended by striking “high deductible health plan” each place it appears and inserting “HSA-qualified health plan”.
Conforming amendments—
The heading for paragraph (2) of section 223(c) is amended by striking “High deductible health plan” and inserting “HSA-qualified health plan”.
Section 408(d)(9) is amended—
by striking “high deductible health plan” each place it appears in subparagraph (C) and inserting “HSA-qualified health plan”; and
by striking “High deductible health plan” in the heading of subparagraph (D) and inserting “HSA-qualified health plan”.
Section 106(e) is amended—
by striking “High deductible health plan” in the heading of paragraph (3) and inserting “HSA-qualified health plan”; and
by striking “high deductible health plan” in paragraph (5)(B)(iii) and inserting “HSA-qualified health plan”.