HSA legislation1 prohibits anyone covered under a qualifying high deductible health plan and also covered under “any health plan which is not a high deductible health plan“ from taking a tax deduction for an HSA. | | | Title XII, Section 223 provides an exception for “other permitted insurance” which does not result in disqualification including (c)(3)(C) “insurance paying a fixed amount per day (or other period) of hospitalization”. |