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Text of Present Law and Analysis Relating to the Tax Treatment of HSAs and Other Health Expenses (PDF)
U.S. Congress, Joint Committee on Taxation [JCT] Link to more items from this source
Sept. 26, 2006
19 pages. Excerpt: The Subcommittee on Health Care of the Senate Committee on Finance has scheduled a public hearing on September 26, 2006, on health savings accounts. This document, prepared by the staff of the Joint Committee on Taxation, provides a description of the present-law provisions relating to health care expense and health savings accounts and a discussion of issues.

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