§ 3402b.3. Definitions
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: September 12, 2005
Effective: September 12, 2005
72 P.S. § 3402b.3
§ 3402b.3. Definitions
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Account beneficiary.” As defined in section 223(d)(3) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 223(d) (3)).
“Excess contribution distribution.” A distribution described in section 223(f)(3) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 223(f)(3)). The term shall not include amounts of income attributable to such distribution.
“Health insurance policy.” An individual or group health, sickness or accident policy or subscriber contract or certificate issued by an entity subject to any one of the following:
(1) The act of May 17, 1921 (P.L. 682, No. 284),1 known as The Insurance Company Law of 1921.
(2) The act of December 29, 1972 (P.L. 1701, No. 364),2 known as the Health Maintenance Organization Act.
(3) The act of May 18, 1976 (P.L. 123, No. 54),3 known as the Individual Accident and Sickness Insurance Minimum Standards Act.
(4) 40 Pa.C.S. Ch. 61 (relating to hospital plan corporations) or 63 (relating to professional health services plan corporations).
“Health savings account.” As defined in section 223(d) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 223(d)).
“Qualified medical expenses.” As defined in section 223(d) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 223(d)).
Credits
2005, July 14, P.L. 278, No. 48, § 3, effective in 60 days [Sept. 12, 2005].
72 P.S. § 3402b.3, PA ST 72 P.S. § 3402b.3
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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