Number: RS22437
Title: Health Savings Accounts: Some Current Policy Issues
Authors: Bob Lyke, Education and Public Welfare Division 
Abstract: Congress might review three important issues in light of recent developments and the likelihood, given the initial market response, that HSAs are here to stay. One is the tax treatment of contributions, which now favors higher income individuals and families. A second is the purpose of health care savings, for which it appears there are multiple and sometimes competing objectives. Finally, there is the question whether HSA policies should favor or be neutral towards employmentbased and individual market insurance.
Pages: 6
Date: May 5, 2006