HIPDECUCTR is simply based on the price of the a person’s private insurance deductible. The variable is based on the two variables HIP1HIDEDUCT and HIP2HIDEDUCT. If the respondent indicated that their deductible was “$1100/$2200 or more” for either variable they were coded as “Yes” in HIPDEDUCTR.
HIPDEDUCTR does include HSAs/HRAs. If you are interested in HSAs/HRAs I would recommend looking into the variables HIP1SAVACC and HIP2SAVACC.
One thing to consider when trying to reproduce the table you referenced is that NHIS researchers have access to data for up to 4 plans per individual, whereas IHIS only uses 2 plans in HIPDEDUCTR, as the NHIS does not release data for more than 2 plans.
I hope this helps.