PUBLIC LAW 108–173—DEC. 8, 2003
117 STAT. 2471
‘‘(i) shall be reduced by the aggregate amount paid to Archer MSAs of such spouses for the taxable year, and ‘‘(ii) after such reduction, shall be divided equally between them unless they agree on a different division. ‘‘(6) DENIAL OF DEDUCTION TO DEPENDENTS.—No deduction shall be allowed under this section to any individual with respect to whom a deduction under section 151 is allowable to another taxpayer for a taxable year beginning in the calendar year in which such individual’s taxable year begins. ‘‘(7) MEDICARE ELIGIBLE INDIVIDUALS.—The limitation under this subsection for any month with respect to an individual shall be zero for the first month such individual is entitled to benefits under title XVIII of the Social Security Act and for each month thereafter. ‘‘(c) DEFINITIONS AND SPECIAL RULES.—For purposes of this section— ‘‘(1) ELIGIBLE INDIVIDUAL.— ‘‘(A) IN GENERAL.—The term ‘eligible individual’ means, with respect to any month, any individual if— ‘‘(i) such individual is covered under a high deductible health plan as of the 1st day of such month, and ‘‘(ii) such individual is not, while covered under a high deductible health plan, covered under any health plan— ‘‘(I) which is not a high deductible health plan, and ‘‘(II) which provides coverage for any benefit which is covered under the high deductible health plan. ‘‘(B) CERTAIN COVERAGE DISREGARDED.—Subparagraph (A)(ii) shall be applied without regard to— ‘‘(i) coverage for any benefit provided by permitted insurance, and ‘‘(ii) coverage (whether through insurance or otherwise) for accidents, disability, dental care, vision care, or long-term care. ‘‘(2) HIGH DEDUCTIBLE HEALTH PLAN.— ‘‘(A) IN GENERAL.—The term ‘high deductible health plan’ means 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. ‘‘(B) EXCLUSION OF CERTAIN PLANS.—Such term does not include a health plan if substantially all of its coverage is coverage described in paragraph (1)(B).
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