‘‘(B) is the taxpayer or the taxpayer’s 
spouse and dependents. 
‘‘(2) HIGH DEDUCTIBLE HEALTH PLAN.—The 
term ‘high deductible health plan’ has the meaning 
given such term by section 223(c)(2). 
‘‘(c) SPECIAL RULES.— 
‘‘(1) DEDUCTION LIMITS.— 
‘‘(A) DEDUCTION ALLOWABLE FOR ONLY 1 
PLAN.—For purposes of this section, in the 
case of an individual covered by more than 1 
high deductible health plan for any month, the 
individual may only take into account amounts 
paid for such month for the plan with the low-
est premium. 
‘‘(B) PLANS COVERING INELIGIBLE INDI-
VIDUALS.—If 2 or more individuals are covered 
by a high deductible health plan for any month 
but only 1 of such individuals is an eligible indi-
vidual for such month, only 50 percent of the 
aggregate amount paid by such eligible indi-
vidual as premiums under the plan with respect 
to such month shall be taken into account for 
purposes of this section. 
‘‘(2) GROUP HEALTH PLAN COVERAGE.— 
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‘‘(A) IN GENERAL.—No deduction shall be 
allowed for an individual under subsection (a) 
for any amount paid for coverage under a high 
deductible health plan for a month if that indi-
vidual participates in any coverage under a 
group health plan (within the meaning of sec-
tion 5000 without regard to section 5000(d)). 
For purposes of the preceding sentence, an ar-
rangement which constitutes individual health 
insurance shall not be treated as a group health 
plan if such arrangement is a high deductible 
health plan (as defined in section 223(c)(2)), or 
is a payment by an employer or employee orga-
nization with respect to such high deductible 
health plan, notwithstanding that an employer 
or employee organization negotiates the cost or 
benefits of such arrangement. 
‘‘(B) EXCEPTION FOR PLANS ONLY PRO-
VIDING
CONTRIBUTIONS
TO
HEALTH
SAVINGS 
ACCOUNTS.—Subparagraph (A) shall not apply 
to an individual if the individual’s only coverage 
under a group health plan for a month consists 
of contributions by an employer to a health sav-
ings account with respect to which the indi-
vidual is the account beneficiary. 
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‘‘(C) EXCEPTION
FOR
CERTAIN
PER-
MITTED
COVERAGE.—Subparagraph (A) shall 
not apply to an individual if the individual’s 
only coverage under a group health plan for a 
month is coverage described in clause (i) or (ii) 
of section 223(c)(1)(B). 
‘‘(3) MEDICAL
AND
HEALTH
SAVINGS
AC-
COUNTS.—Subsection (a) shall not apply with re-
spect to any amount which is paid or distributed out 
of an Archer MSA or a health savings account which 
is not included in gross income under section 220(f) 
or 223(f), as the case may be. 
‘‘(4) COORDINATION
WITH
DEDUCTION
FOR 
HEALTH INSURANCE OF SELF-EMPLOYED INDIVID-
UALS.—Any amount taken into account by the tax-
payer in computing the deduction under section 
162(l) shall not be taken into account under this 
section. 
‘‘(5) COORDINATION WITH MEDICAL EXPENSE 
DEDUCTION.—Any amount taken into account by 
the taxpayer in computing the deduction under this 
section shall not be taken into account under section 
213.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT INDI-
VIDUAL ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
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