[19980304]97-643EPW_医疗储蓄账户：第105届国会的立法.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS Web97-643 EPWUpdated March 4, 1998Medical Savings Accounts: Legislation in the 105 CongressthBob LykeSpecialist in Social LegislationEducation and Public Welfare DivisionSummaryMedical savings accounts (MSAs) are tax-advantaged personal savings accounts forunreimbursed medical expenses. In the 105 Congress, a number of bills have beenthintroduced to expand the MSA demonstration that Congress authorized in 1996 foremployed individuals not yet eligible for Medicare. Bills have also been introduced toauthorize MSA plans under the Federal Employees Health Benefits Program (FEHBP).The Balanced Budget Act of 1997 (P.L. 105-33) authorized a limited number ofMedicare MSAs under a demonstration beginning in 1999. One of several new optionsto traditional Medicare, “Medicare+Choice MSAs” will be coupled with health insurancethat has a high deductible but could offer additional benefits such as prescription drugs.Both the health insurance premiums and MSA contributions will be paid from Medicarecapitation rates that vary by county and are adjusted for age, gender, and other riskfactors. One bi