Number: RS22877
Title: Health Savings Accounts and High-Deductible Health Plans: A Data Primer
Authors: Carol Rapaport, Domestic Social Policy Division 
Abstract: Individuals began establishing health savings accounts (HSAs) in 2004. These savings accounts are generally used to pay for unreimbursed medical expenses on a taxadvantaged basis. Any unspent money accrues to the individual. To open an HSA, the individual must enroll in a qualifying high-deductible health plan (HDHP). HSAs are tax-advantaged and provide some incentives for people to monitor, and perhaps reduce, their expenditures on health care. Data covering enrollment and/or cost sharing during the first few years of HDHPs and their associated HSAs are now available from at least six separate sources. Two sources provide data on HSAs, two sources provide data on HSAs and Health Reimbursement Accounts (HRAs) combined, and two sources provide data on HSAeligible HDHPs. Before analysts can evaluate the effects of HSAs, they must decide which data source(s) to use. This primer provides basic guidance in that direction. The primer also provides the most recent data available from each source on enrollment, premiums and deductibes for HSAs, HSAs and HRAs combined, and HDHPs.
Pages: 6
Date: May 14, 2008