No. Seniors are treated like other taxpayers. If they are in the 10% or 15% tax bracket, they pay no tax on long-term capital gains. This rule applies this year and next year.
It is worth noting that Rep. Marco Rubio (R-FL) has introduced legislation that would require the IRS to create a special tax return, Form 1040SR, for seniors. This form would simplify reporting Social Security benefits and pension distributions for seniors.
For 2007, a high deductible health plan is a health plan with an annual deductible that is not less than $1,100 for self-only coverage or $2,200 for family coverage, and with annual out-of-pocket expenses that do not exceed $5,600 or $11,200, respectively.