Section 14-501 - Definition of Accounts -- Establishment -- Inapplicability of Article

(a) In this subtitle, 'health savings account' has the meaning stated in § 223 of the Internal Revenue Code. (b) A health savings account may be established as provided in § 15–144 of the Insurance Article. (c) Except as provided in this subtitle or required by federal law, this article does not apply to a health savings account.