To amend the Internal Revenue Code of 1986 to reduce the capital gains tax on individuals and to index the basis of assets of individuals for purposes of determining gains and losses.

Summary

Amends the Internal Revenue Code to remove the limit on the number of taxpayers having medical savings accounts (MSAs). Ends MSA requirements regarding high deductible health plans and: (1) the employment of a person with an MSA; and (2) whether the plan is established and maintained by that person's (or that person's spouse's) employer.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 30 April 1997

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 30 April 1997

   Introduced

   Introduced in House

   Source: IntroReferral

3. 30 April 1997

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 30 April 1997 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 30 April 1997

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 30 April 1997

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 30 April 1997

  Open at official source

Sponsors

• Rep. Cooksey, John [R-LA-5] · R · Sponsor
• · hswm00 · Standing

Related records

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