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Congressional Budget Office Cost Estimate on the Health Opportunity Patient Empowerment Act of 2006 (PDF)
U.S. Congressional Budget Office [CBO] 
Oct. 5, 2006
3 pages. Excerpt: H.R. 6134 would make various changes to rules regarding health savings accounts (HSAs). It would allow fully deductible contributions for the entire year in which a high-deductible insurance policy is purchased, repeal certain limitations on HSA contributions, and allow a one-time rollover of funds from certain other accounts into HSAs, among other changes.
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