Effective 1-1-2026. Sec. 10. (a) Except as provided in subsection (b), when calculating a covered individual's contribution to an applicable cost sharing requirement, an insurer and administrator must include any cost sharing amounts paid: (1) by the covered individual; and (2) on behalf of the covered individual by another person. (b) If application of subsection (a) would result in a covered individual becoming ineligible for a health savings account under Section 223 of the Internal Revenue Code, the requirement under subsection (a) applies with respect to the deductible of a high deductible health plan after the covered individual satisfies the minimum deductible under Section 223 of the Internal Revenue Code. However, subsection (a) applies to items or services that are preventative care under Section 223(c)(2)(C) of the Internal Revenue Code regardless of whether the minimum deductible under Section 223 of the Internal Revenue Code is satisfied.
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