"For calendar year 2020, the annual limitation on deductions under Section 223(b)(2)(A) for an individual with self-only coverage under a high deductible health plan is $3,550 ... [and] for an individual with family coverage under a high deductible health plan is $7,100.... For calendar year 2020, a 'high deductible health plan' is defined under Section 223(c)(2)(A) as a health plan with an annual deductible that is not less than $1,400 for self-only coverage or $2,800 for family coverage, and the annual out-of-pocket expenses ... do not exceed $6,900 for self-only coverage or $13,800 for family coverage."