This report compares FSAs and MSAs. It begins by describing FSAs, the basis for their tax treatment, and data on their use. It then describes the MSA demonstration authorized by the Health Insurance Portability and Accountability Act of 1996 (HIPAA), the basis for their tax treatment, and data on their use. The report concludes with a brief discussion of President Bush’s FY2004 budget proposal and the health savings accounts (HSAs) and health savings security accounts (HSSAs) that were included in H.R. 1, the House-passed Medicare prescription drug bill.
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Description
This report compares FSAs and MSAs. It begins by describing FSAs, the basis for their tax treatment, and data on their use. It then describes the MSA demonstration authorized by the Health Insurance Portability and Accountability Act of 1996 (HIPAA), the basis for their tax treatment, and data on their use. The report concludes with a brief discussion of President Bush’s FY2004 budget proposal and the health savings accounts (HSAs) and health savings security accounts (HSSAs) that were included in H.R. 1, the House-passed Medicare prescription drug bill.
This report is part of the following collection of related materials.
Congressional Research Service Reports
The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.
Lyke, Bob & Peterson, Chris L.Flexible Spending Accounts and Medical Savings Accounts: A Comparison,
report,
July 21, 2003;
Washington D.C..
(https://digital.library.unt.edu/ark:/67531/metacrs5003/:
accessed April 26, 2024),
University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu;
crediting UNT Libraries Government Documents Department.