[20061214]RS22551_2006年税收减免和医疗法案中的税收规定（H.R.6111).pdf

Order Code RS22551Updated December 14, 2006Tax Provisions in the Tax Relief and Health Care Act of 2006 (H.R. 6111)Erika LunderLegislative AttorneyAmerican Law DivisionSummaryAs one of the last acts of the 109th Congress, the House and Senate passed the TaxRelief and Health Care Act of 2006 (H.R. 6111). This report summarizes the taxprovisions in Division A Title I (extenders), Title II (energy tax provisions), Title III(health savings accounts), and Title IV (other provisions). For more information on taxextenders, see CRS Report RL32367, Temporary Tax Provisions (“Extenders”) Expiredin 2005; for information on energy tax policy, see CRS Report RL33578, Energy TaxPolicy: History and Current Issues; for information on health savings accounts, see CRSReport RL33257, Health Savings Accounts: Overview of Rules for 2007.Title I Extenders. Sections 101 to 122 extend various expiring tax provisions.The following provisions are extended through 2007:!the deduction for qualified tuition and related expenses;!the deduction for state and local sales taxes;!the research and development credit (the Act also makes other changes,including increasing the rates for the alternative incremental cred