High-deductible health plan
In accounting, high-deductible health plan means a health plan with at least the year's minimum deductible and no more than its out-of-pocket maximum — for 2026, $1,700 and $8,500 self-only, $3,400 and $17,000 family. Coverage under one is what makes a person HSA-eligible; from 2026, Exchange bronze and catastrophic plans count too.
Also called HDHP.
Authority: Rev. Proc. 2025-19 (opens in a new tab). Sources
The lesson that teaches this
From the free founder back-office course, taught on one company's books, with exercises to work it yourself.
What it is not called
Each of these means something else. Use one here and an accountant reading the product notices.
- any plan with a big deductible
Also in Benefits
Defined in Lexicon. This page is generated from that document, so the two can't disagree.