[20060505]RS22437_健康储蓄账户：当前的一些政策问题.pdf

1 For more information, see CRS Report RL33257, Health Savings Accounts: Overview of Rulesfor 2006, by Bob Lyke.Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS22437May 5, 2006Health Savings Accounts: Some Current Policy IssuesBob LykeSpecialist in Social LegislationDomestic Social Policy DivisionSummaryPresident Bush is urging Congress to expand the availability and attractiveness ofhealth savings accounts (HSAs). Among other things, his FY2007 budget proposes (1)new tax deductions and refundable income tax credits for purchasing individualinsurance policies that allow one to have an HSA, (2) increases in allowable HSAcontributions, (3) a refundable income tax credit for contributions not made byemployers, and (4) permission for employers to make larger contributions on behalf ofemployees and family members who are critically ill. The Administration argues thatthe proposed changes, which would have a 10-year revenue cost of $156 billion, wouldslow rising health care costs by enabling additional consumers to play a more direct rolein their health care decisions.In considering the proposals, Congress might review