any month, any individual if such individual is covered under a qualified plan as of the 1st day of such month. (2) Qualified plan (A) In general The term qualified health plan means any health plan, including employer plans, individual plans, short term plans, Medicare, Medicaid, VA health care, TRICARE, health care sharing ministries, and association health plans. (B) Exclusion of certain plans Such term does not include a health plan if substantially all of its coverage is— (i) coverage for any benefit provided by permitted insurance, or (ii) coverage (whether through insurance or otherwise) for accidents, disability, dental care, vision care, or long-term care. (3) Permitted insurance The term permitted insurance means— (A) insurance if substantially all of the coverage provided under such insurance relates to— (i) liabilities incurred under workers’ compensation laws, (ii) tort liabilities, (iii) liabilities relating to ownership or use of property, or (iv) such other similar liabilities as the Secretary may specify by regulations, (B) insurance for a specified disease or illness, and (C) insurance paying a fixed amount per day (or other period) of hospitalization. (4) Family coverage The term family coverage means any coverage other than self-only coverage. (d) Health savings account For purposes of this section— (1) In general The term health savings account means a trust created or organized in the United States as a health savings account exclusively for the purpose of paying the qualified medical expenses of the account beneficiary, but only if the written governing instrument creating the trust meets the following requirements: (A) Except in the case of a rollover contribution described in subsection (f)(5) or section 220(f)(5), no contribution will be accepted— (i) unless it is in cash, or (ii) to the extent such contribution, when added to previous contributions to the trust for the calendar year, exceeds the sum of the dollar amounts in effect under paragraphs (2) and (3) of subsection (b) or are