health insurance coverage

(1) Health insurance coverage (A) In general Except as provided in subparagraph (B), the term “health insurance coverage” means benefits consisting of medical care (provided directly, through insurance or reimbursement, or otherwise) under any hospital or medical service policy or certificate, hospital or medical service plan contract, or health maintenance organization contract offered by a health insurance issuer. (B) No application to certain excepted benefits In applying subparagraph (A), excepted benefits described in subsection (c)(1) shall not be treated as benefits consisting of medical care.


26 USC § 9832(b)(1)

Scoping language

For purposes of this chapter
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