79144638.2-5602.1Virginia Decodedhttps://vacode.org2016InsuranceThe Virginia Health Savings Account PlanOperation of health savings accounts; high deductible health plans2005, cc. 503, 572.http://law.lis.virginia.gov/vacode/38.2-5602.1/38.2-5800Definitions/38.2-5800//38.2-5602.1/38.2/56/38.2-5602.1Health savings accounts may be established in the Commonwealth pursuant to applicable federal law and regulation. Unless otherwise prohibited by any provision of this title, any health carrier, as defined in § 38.2-5800, authorized to conduct business in the Commonwealth may offer a high deductible health plan that would qualify for and may be offered in conjunction with a health savings account pursuant to § 223 of the Internal Revenue Code of 1986, as amended.section1