LA | The Louisiana Department of Insurance has issued Bulletin 2022-01.
This bulletin has been issued to inform health insurance issuers offering high-deductible health plans (HDHPs) with a health savings account (HSA) of the existence of La. R.S. 22:976.1, enacted through Act 431 of the 2021 Regular Session of the Louisiana Legislature, and the potential tax consequences created by this statute in conjunction with 26 U.S.C. §223 and Internal Revenue Service (IRS) Notice 2004-50.