Health Care Account Act of 2001

Summary

Health Care Account Act of 2001 - Amends the Internal Revenue Code to provide for the exclusion from income of an employee of both the amounts contributed by the employee's employer to any health care expenditure account of such employee and amounts contributed by the employee to such an account. Limits contributions and requires employers to make comparable contributions. Provides for the creation of such accounts and permits expenditures from such accounts for qualified medical expenses which are not compensated for by insurance. Amends the Employee Retirement Income Security Act of 1974 (ERISA) with respect to ERISA coverage of such accounts.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 26 July 2001

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• Introduced in House (PDF)

  Introduced in House · EN · 26 July 2001

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• Introduced in House

  summary · EN · 26 July 2001

  Open at official source

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