Section 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), known as
The Insurance Company Law of 1921.
(2) The act of December 29, 1972 (P.L.1701, No.364),
known as the Health Maintenance Organization Act.
(3) The act of May 18, 1976 (P.L.123, No.54), 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)).