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.28 Eligible Long-Term Care Premiums. For taxable years beginning in 2021, the limitations under § 213(d)(10), regarding eligible long-term care premiums includible in the term "medical care," are as follows: Attained Age Before the Close of the Taxable Year Limitation on Premiums 40 or less $450 More than 40 but not more than 50 $850 More than 50 but not more than 60 $1,690 More than 60 but not more than 70 $4,520 More than 70 $5,640 .29 Medical Savings Accounts. (1) Self-only coverage. For taxable years beginning in 2021, the term "high deductible health plan" as defined in § 220(c)(2)(A) means, for self-only coverage, a health plan that has an annual deductible that is not less than $2,400 and not more than $3,600, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $4,800. (2) Family coverage. For taxable years beginning in 2021, the term "high deductible health plan" means, for family coverage, a health plan that has an annual deductible that is not less than $4,800 and not more than $7,150, and under which the annual out-of-pocket expenses required to be paid (other than for premiums) for covered benefits do not exceed $8,750. .30 Interest on Education Loans. For taxable years beginning in 2021, the $2,500 maximum deduction for interest paid on qualified education loans under § 221 begins to phase out under § 221(b)(2)(B) for taxpayers with modified adjusted gross income in