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Health Savings Accounts
Section 10: Health Savings Account Deduction
Changes current tax law definition of "Code" so that it includes section 223 of the Internal Revenue Code, which creates a deduction for health savings accounts.
Section 60: HMO High Deductible Plans and Health Savings Accounts
An HMO can include a maximum deductible consistent with the maximum contribution requirements allowed for a federally-established Health Savings Account.