This bill introduces new provisions regarding cost sharing for health savings accounts (HSAs) and qualified high-deductible health plans (HDHPs) in Iowa. It stipulates that if an enrollee's copayment, coinsurance, or deductible could lead to their ineligibility for an HSA linked to their HDHP, such cost sharing will only be applicable after the enrollee has met their minimum deductible. This applies to both group insurance and accident and health insurance policies, with the exception of items or services classified as preventive care under the Internal Revenue Code.

The bill includes two new sections, 509.3B and 514A.3C, which outline these cost-sharing rules for health savings accounts and qualified high-deductible health plans. The intent is to ensure that enrollees do not inadvertently lose their eligibility for HSAs due to cost-sharing requirements, thereby promoting better access to health care while maintaining the benefits of HSAs.