A bill to amend the Internal Revenue Code of 1986 to establish medical savings account, and for other purposes.

Summary

Amends the Internal Revenue Code to allow a deduction for contributions to a medical savings account. Excludes from the gross income of an employee with catastrophic health plan coverage any employer contribution to such an account. Sets forth account requirements. Declares that it is the sense of the Senate that: (1) there should be parity for all health insurance, whether provided or purchased by individuals, self-employed, or employers; and (2) long-term care services and insurance should be provided tax status similar to medical care services and insurance.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 15 September 1995

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 15 September 1995

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 15 September 1995

  Open at official source

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