Washington Administrative Code › Title 284 - Insurance Commissioner, Office of the › Chapter 284-43 - Health carriers and health plans › Subchapter L - REPRODUCTIVE HEALTH CARE AND CONTRACEPTION › Section 284-43-7260 - Deductibles for over-the-counter contraceptives and voluntary male sterilization in HSA qualifying plans

Current through Register Vol. 24-14, July 15, 2024
(1) A
				qualifying health plan and a qualifying student health plan for a health
				savings account ("HSA-qualifying plan") is subject to all of the requirements
				under
				RCW
				 48.43.072. An HSA-qualifying plan may apply a
				deductible to coverage of over-the-counter contraceptive supplies or services
				and voluntary male sterilization only at the minimum level necessary to
				preserve the enrollee's ability to claim tax exempt contributions and
				withdrawals from the enrollee's health savings account under Federal Internal
				Revenue Service laws and regulations.
(2) The individual and family deductibles
				applied to over-the-counter contraceptive supplies and services and male
				sterilization under an HSA-qualifying plan must be the minimum deductibles set
				by the Federal Internal Revenue Service for a plan to be an HSA-qualifying plan
				under  26 U.S.C. Sec. 223 (c)(2)(A)  and other Federal Internal Revenue Service
				laws, regulations, and guidance. For the 2019 plan year, IRS Bulletin 2018-12
				allows HSA-qualifying plans to offer benefits for male sterilization or male
				contraceptives without a deductible or with a deductible below the standard
				minimum deductible for the 2019 plan year only. Therefore, for 2019,
				HSA-qualifying plans sold in this state may decide not to charge any deductible
				for male sterilization or male contraceptives for the 2019 plan year.
(a) The deductibles, if any, applied to
				over-the-counter contraceptive services and supplies and male sterilization
				must accrue to the overall individual and family plan deductibles.
(b) Once the individual and family plan
				deductibles that may apply to over-the-counter contraceptive services and
				supplies and male sterilization have been reached, all over-the-counter
				contraceptive services and supplies and male sterilization must be covered with
				no cost-sharing, even if the overall plan deductibles have not yet been
				met.
(c) No person covered under an
				HSA-qualifying individual plan may be required to pay a higher deductible for
				over-the-counter contraceptive services and supplies and male sterilization
				than the minimum individual deductible set by the Federal Internal Revenue
				Service for a plan to be an HSA-qualifying plan. No person covered under an
				HSA-qualifying family plan may be required to pay a higher deductible for
				over-the-counter contraceptive services and supplies and male sterilization
				than the minimum family deductible set by the Federal Internal Revenue Service
				for a plan to be an HSA-qualifying plan, even if the applicable plan's family
				deductible has not yet been met. Example: A plan's family deductible for an
				HSA-qualifying family plan may be more than the minimum family deductible.
				However, the deductible applicable to over-the-counter contraceptive supplies
				and services and male sterilization must be at the minimum family deductible,
				which is two thousand seven hundred dollars in 2019.