The United States department of treasury may make cost of living adjustments to dollar amounts for requirements for deductibles and out-of-pocket expenses in accordance with § 223 of the Internal Revenue Code (26 U.S.C § 223). If such adjustments are made, then the corresponding amounts in § 67-10-102(4) and (6) will be considered to be increased to reflect the adjustments.
T.C.A. § 67-10-106