{"data":{"id":"us-ut/utah-code-31a-32a-102","jurisdiction":"us-ut","citation":"Utah Code § 31A-32a-102","heading":"Definitions.","body":"As used in this chapter:\n(1) \"Account administrator\" means any of the following:\n(a) a depository institution as defined in Section 7-1-103;\n(b) a trust company as defined in Section 7-1-103;\n(c) an insurance company authorized to do business in this state under this title;\n(d) a third party administrator licensed under Section 31A-25-203; and\n(e) an employer if the employer has a self-insured health plan under ERISA.\n(2) \"Account holder\" means the resident individual who establishes a medical care savings account or for whose benefit a medical care savings account is established.\n(3) \"Deductible\" means the total deductible for an employee and all the dependents of that employee for a calendar year.\n(4) \"Dependent\" means the same as \"dependent\" under Section 31A-30-103.\n(5) \"Eligible medical expense\" means an expense paid by the taxpayer for:\n(a) medical care described in Section 213(d), Internal Revenue Code;\n(b) the purchase of a health coverage policy, certificate, or contract, including a qualified higher deductible health plan; or\n(c) premiums on long-term care insurance policies as defined in Section 31A-1-301.\n(6) \"Employee\" means the individual for whose benefit or for the benefit of whose dependents a medical care savings account is established. Employee includes a self-employed individual.\n(7) \"ERISA\" means the Employee Retirement Income Security Act of 1974, Public Law 93-406, 88 Stat. 829.\n(8) \"Higher deductible\" means a deductible of not less than $1,000.\n(9) \"Medical care savings account\" or \"account\" means a trust account established at a depository institution in this state pursuant to a medical care savings account program to pay the eligible medical expenses of:\n(a) an employee or account holder; and\n(b) the dependents of the employee or account holder.\n(10) \"Medical care savings account program\" or \"program\" means one of the following programs:\n(a) a program established by an employer in which the employer:\n(i) purchases a qualified higher deductible health plan for the benefit of an employee and the employee's dependents; and\n(ii) contributes on behalf of an employee into a medical care savings account; or\n(b) a program established by an account holder in which the account holder:\n(i) purchases a qualified higher deductible health plan for the benefit of the account holder and the account holder's dependents; and\n(ii) contributes an amount to the medical care savings account.\n(11) \"Qualified higher deductible health plan\" means a health coverage policy, certificate, or contract that:\n(a) provides for payments for covered benefits that exceed the higher deductible; and\n(b) is purchased by:\n(i) an employer for the benefit of an employee for whom the employer makes deposits into a medical care savings account; or\n(ii) an account holder.","path":["Title 31A Insurance Code","Chapter 31A-32a Medical Care Savings Account Act"],"source_url":"https://le.utah.gov/xcode/Title31A/Chapter32a/31A-32a-S102.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"4a19d5fe78fbd8c143476e62f00d92a1eae16823c617072ee74df159a928d0eb","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-31a-32a-101","next":"us-ut/utah-code-31a-32a-103"},"notice":"GroundRules: Original legal text. Not legal advice."}