such assurances as the Secretary deems necessary to ensure that such State shall redistribute such payments to health savings accounts of individuals— (1) enrolled in qualified health plans (as defined in section 36B of the Internal Revenue Code of 1986) offered by such issuers, and (2) whose income is less than 250 percent of the Federal poverty line. 113. Health savings accounts (a) No high deductible health plans required for health savings account contributions (1) In general Section 223 of the Internal Revenue Code of 1986 is amended by inserting or qualified health plan after high deductible health plan each place such term appears. (2) Qualified health plan defined Section 223(c) of such Code is amended to read as follows: (c) Eligible individual For purposes of this section— (1) In general The term eligible individual means, with respect to any month, any individual if such individual is covered under a qualified health plan as of the 1st day of such month. (2) Qualified health plan The term qualified health plan has the meaning given such term in section 36B. . (b) Premiums for plans as qualified medical expenses