§ 27-69-1 Purpose. [Repealedeffective July 1, 2012.]. The purpose of this chapter is to provide for the availability of health plansthat qualify as high deductible health plans which may be purchased for usewith a health savings account and all similar plans that may be tax-favoredunder title 26 of the United States Code, as amended from time to time, andunder those laws of this state that provide for taxation. This chapter shall beliberally construed to allow employers, employees and individuals to receivemaximum tax benefits provided in federal or state law through use of highdeductibles and other cost-sharing by a beneficiary.