Health Care Flexible Spending Accounts

Mulvey, Janemarie

Library of Congress. Congressional Research Service.

关键词: Health policy;    Medical savings accounts;    Health care reform;   

RP-ID  :  RL32656
RP-ID  :  RL32656_2012Jun05

美国|英语

来源: UNT Digital Library

【 摘 要 】

Health care Flexible Spending Accounts (FSAs) are benefit plans established by employers to reimburse employees for health care expenses such as deductibles and copayments. FSAs are usually funded by employees through salary reduction agreements, although employers are permitted to contribute as well. The contributions to and withdrawals from FSAs are tax-exempt. This report discusses two recent bills, the Patient Protection and Affordable Care Act (ACA) and the Health Care Cost Reduction Act of 2012, both of which limits contributions to FSAs and redefines over the counter (OTC) drugs,