Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3402b.5. Mandated benefits

(a) General rule.--Except as otherwise provided under subsection (b), a health insurance policy that would qualify as a high deductible health plan under section 223(c)(2) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 223(c)(2)) shall be subject to any provision of law mandating a minimum health insurance benefit or reimbursement.

(b) Exception.--A health insurance policy that would qualify as a high deductible health plan under section 223(c) of the Internal Revenue Code of 1986, when offered in conjunction with a health savings account, shall not be subject to any provision of law which restricts or limits deductibles for mandated minimum health insurance benefits or reimbursements except to the extent such provision mandates benefits for preventive care, as determined by the standards set forth by the Internal Revenue Service.