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United States · Bill · HR

H.R. 4130 (102nd)

Health Care Savings Plan Act of 1992

referredUnited States· United States Congress· EN

Introduced

28 January 1992

Last action

28 January 1992 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. Santorum, Rick [R-PA], Rep. DeLay, Tom [R-TX-22], Rep. Kasich, John R. [R-OH-12], Rep. Miller, John R. [R-WA-1], Rep. Gingrich, Newt [R-GA-6], Rep. Weber, Vin [R-MN-2], Rep. Rohrabacher, Dana [R-CA-48], Rep. Duncan, John J., Jr. [R-TN-2], Rep. Johnson, Nancy L. [R-CT-5], Rep. Armey, Richard K. [R-TX-26], Rep. Johnson, Sam [R-TX-3], Sen. Roberts, Pat [R-KS], Rep. Boehner, John A. [R-OH-8], Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Zimmer, Dick [R-NJ-12], Rep. Burton, Dan [R-IN-5], Rep. Gallegly, Elton [R-CA-24], Rep. Pursell, Carl D. [R-MI-2], Del. Blaz, Ben G. [R-GU-At Large], Rep. Bliley, Tom [R-VA-7], Rep. Hunter, Duncan [R-CA-52], Rep. Doolittle, John T. [R-CA-4], Rep. Ireland, Andrew P. [R-FL-10], Rep. Porter, John Edward [R-IL-10], Sen. Allard, Wayne [R-CO], Rep. Lewis, Thomas F. [R-FL-12], Rep. Camp, Dave [R-MI-4], Rep. Edwards, Mickey [R-OK-5], Rep. Kolbe, Jim [R-AZ-8], Rep. Taylor, Charles H. [R-NC-11], Rep. Livingston, Bob [R-LA-1], Rep. Ramstad, Jim [R-MN-3], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Petri, Thomas E. [R-WI-6], Rep. Machtley, Ronald K. [R-RI-1], Rep. Cunningham, Randy (Duke) [R-CA-50], Rep. Hastert, J. Dennis [R-IL-14], Rep. Rhodes, John J., III [R-AZ-1], Rep. Gunderson, Steve [R-WI-3], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Ritter, Don [R-PA-15], Rep. Riggs, Frank [R-CA-1], Rep. Hancock, Mel [R-MO-7], Rep. Baker, Richard H. [R-LA-6], Rep. Fields, Jack [R-TX-8]

Subjects

Healthcare, Taxation

Source updated

26 August 2025

Healthcare · Taxation

Official sourceDownload fileView documentsShare

Summary

Health Care Savings Plan Act of 1992 - Amends the Internal Revenue Code to allow individuals a tax deduction for contributions made to a medical care savings account established for the benefit of an eligible individual. Defines an eligible individual as: (1) one who is not covered by an employer-provided group health plan; or (2) one who is covered by such a plan which is a qualified catastrophic coverage health plan and is not covered by any other health plan. Allows penalty-free withdrawals from such accounts to the extent that amounts in such accounts exceed $15,000. Allows such deduction in arriving at adjusted gross income. Establishes an excise tax for excess contributions to medical care savings accounts and makes such accounts subject to the tax on prohibited transactions. Allows the transfer of unused amounts in flexible spending accounts of cafeteria plans to medical savings accounts. Allows the full deduction for medical and dental expenses for amounts paid for qualified catastrophic coverage health plans.

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

Timeline

  1. 28 January 1992

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 28 January 1992

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 28 January 1992

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

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Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 28 January 1992

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

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Sources

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