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.