The purpose of this chapter is to provide for the availability of health plans that qualify as high deductible health plans that may be purchased for use with a health savings account and all similar plans that may be tax-favored under title 26 of the United States Code, as amended from time to time, and under those laws of this state that provide for taxation. This chapter shall be liberally construed to allow employers, employees, and individuals to receive maximum tax benefits provided in federal or state law through use of high deductibles and other cost sharing by a beneficiary.