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Health Savings Accounts: Some Current Policy Issues (CRS Report for Congress)

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Release Date May 5, 2006
Report Number RS22437
Report Type Report
Authors Bob Lyke, Education and Public Welfare Division
Source Agency Congressional Research Service
Summary:

Congress might review three important issues in lightof recent developments and the likelihood, given the initial market response, that HSAsare here to stay. One is the tax treatment of contributions, which now favors higherincome individuals and families. A second is the purpose of health care savings, forwhich it appears there are multiple and sometimes competing objectives. Finally, thereis the question whether HSA policies should favor or be neutral towards employmentbasedand individual market insurance.