of age, and (ii) if, on the date such medical care was provided, such individual, spouse or dependent to whom such care was provided was covered under the qualified health insurance of the account beneficiary. (B) Modified definition of medical care For purposes of subparagraph (A), the term medical care has the meaning given such term by section 213(d), except that such term includes— (i) a direct primary care service arrangement, and (ii) predetermined level of access to care from an integrated health plan. (3) Account beneficiary The term account beneficiary means the individual on whose behalf the Medisave account was established. (4) Certain rules to apply Rules similar to the following rules shall apply for purposes of this section: (A) Section 219(d)(2) (relating to no deduction for rollovers). (B) Section 219(f)(3) (relating to time when contributions deemed made). (C) Except as provided in section 106(d), section 219(f)(5) (relating to employer payments). (D) Section 408(g) (relating to community property laws). (E) Section 408(h) (relating to custodial accounts). (b) Limitations (1) Annual limitation (A) In general The limitation amount specified in this paragraph is— (i) $5,000 in the case of a qualified health plan with an actuarial value of less than 40 percent, (ii) $4,300 in the case of a qualified health plan with an actuarial value that is 40 percent or more and less than 75 percent, and (iii) $3,600 in the case of a qualified health plan with an actuarial value that is 75 percent or more. (B) Actuarial value of qualified health plan For purposes of subparagraph (A), the actuarial value of a qualified health plan is the percentage of the total average costs of covered benefits under the health plan. (2) Account accumulation limitation The limitation amount specified in this paragraph is $50,000. (3) Indexing (A) In general In the case of any taxable year beginning in a calendar year after 2020, each dollar amount contained in paragraph (1)(A) shall be increased by the medical care cost