Chapter 19 - Health Savings Account Several states passed laws that require some health insurance plans, including those that otherwise meet the requirements for an HDHP, to provide benefits for male sterilization or male contraceptives, making individuals covered by these plans ineligible to contribute to an HSA. The IRS has provided transition relief for the period before 2020 so that individuals will not be treated as failing to qualify as eligible individuals merely because their HDHP provides (or provided) coverage for male sterilization or male contraceptives without a deductible, or with a deductible below the minimum deductible for an HDHP. This gives states some time to change their laws before the end of the transition period. [Notice 2018-12] HDHP Insulin Safe Harbor An HDHP may cover " selected insulin products " prior to the deductible being met. This allows the HDHP to cover " selected insulin products " without affecting HSA eligibility. In addition, it allows the HDHP to provide this coverage without regard to whether the individual has been diagnosed with diabetes. The provision is effective for plans beginning after December 31, 2022. [IRC §223(c)(2)(G)] IRA Digital Reference Manual © PMC