Ohio § 3924.61

§ 3924.61.

As used in sections 3924.61 to 3924.74 of the Revised Code : (A) “ Account holder ” means the natural person who opens a medical savings account or on whose behalf

a medical savings account is opened. (B) “ Eligible medical expense ” means any expense for a service rendered by a licensed health care provider or a

Christian Science practitioner, or for an article, device, or drug prescribed by a

licensed health care provider or provided by a Christian Science practitioner, when

intended for use in the mitigation, treatment, or prevention of disease;  any amount

paid for transportation to the location at which such a service is rendered;  any

amount paid for lodging necessitated by the receipt of care at a nonlocal hospital;

 or premiums paid for comprehensive sickness and accident insurance, coverage under

a health care plan of a health insuring corporation organized under Chapter 1751.

of the Revised Code, long-term care insurance as defined in section 3923.41 of the Revised Code , medicare supplemental coverage as defined in section 3923.33 of the Revised Code , or payments made pursuant to cost sharing agreements under comprehensive sickness

and accident plans.  An “ eligible medical expense ” does not include expenses otherwise paid or reimbursed, including medical expenses

paid or reimbursed under an automobile or motor vehicle insurance policy, a workers'

compensation insurance policy or plan, or an employer-sponsored health coverage policy,

plan, or contract. (C) “ Dependent ” has the same meaning as in section 152 of the “Internal Revenue Code of 1986,” 100

Stat. 2085, 26 U.S.C.A. 1 , as amended.