Health Savings Accounts (CRS Report for Congress)
Premium Purchase PDF for $24.95 (36 pages)
add to cart or
subscribe for unlimited access
Pro Premium subscribers have free access to our full library of CRS reports.
Subscribe today, or
request a demo to learn more.
| Release Date |
Revised March 23, 2005 |
| Report Number |
RL32467 |
| Report Type |
Report |
| Authors |
Bob Lyke, Chris Peterson, and Neela Ranada, Domestic Social Policy Division |
| Source Agency |
Congressional Research Service |
| Older Revisions |
-
Premium Revised Jan. 21, 2005 (36 pages, $24.95)
add
-
Premium Sept. 24, 2004 (33 pages, $24.95)
add
|
Summary:
This report has five parts. It begins with a summary of the principal rules governing HSAs, covering such matters as eligibility, qualifying health insurance, contributions, and withdrawals. The report then compares HSAs to the other types of tax-advantaged accounts mentioned above. Third, it presents data on availability and use of HSA plans (products that combine both the HSA and the associated health insurance) and discusses how rapidly and widely they might spread. Fourth, it discusses HSA plans in the context of what are called consumer-driven health plans. Finally, there is a discussion of several issues, including the effect of HSA plans on adverse selection, the number of uninsured, and healthcare spending, and an overview of current legislation.
