Bronze and catastrophic plans count as high deductible plans
What the document says“The term `high deductible health plan' shall include any plan which is--”
The section adds a new subparagraph (H) to section 223(c)(2) of the Internal Revenue Code of 1986 bringing within the term any plan available as individual coverage through an Exchange established under section 1311 or 1321 of the Patient Protection and Affordable Care Act and described in subsection (d)(1)(A) or (e) of section 1302 of that Act.
What the document actually says“The term `high deductible health plan' shall include any plan which is--”
The term now takes in more plans. The tests that follow say which.
The plan must be sold to individuals on an exchange. It must be a bronze or catastrophic plan. Those are named by section in a health law.
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