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Health Care Flexible Spending Accounts

Description: Health care Flexible Spending Accounts (FSAs) are benefit plans established by employers to reimburse employees for health care expenses such as deductibles and copayments. The contributions to and withdrawals from FSAs are tax-exempt. On June 7, 2012, the House passed H.R. 436, the Health Care Cost Reduction Act of 2012, which would allow up to $500 of unused balances in health FSAs to be distributed back to the account holder after the plan year ends and to allow over-the-counter prescriptio… more
Date: June 13, 2012
Creator: Mulvey, Janemarie
Partner: UNT Libraries Government Documents Department
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Health Care for Rural Veterans: The Example of Federally Qualified Health Centers

Description: This report discusses considerations that may arise during possible attempts to increase collaboration between the Department of Veterans Affairs (VA) and federally qualified health centers (FQHCs) and describes policy levers Congress might use to encourage VA-FQHC collaboration. These approaches might also be employed to encourage collaboration between the VA and other types of facilities that may serve rural veterans.
Date: January 13, 2014
Creator: Heisler, Elayne J.; Panangala, Sidath Viranga & Bagalman, Erin
Partner: UNT Libraries Government Documents Department
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Health Coverage Tax Credit

Description: The report describes the expired eligibility criteria, as well as the types of health insurance to which the tax credit may have been applied. It discusses past federal and state roles in administering the HCTC program, and it summarizes analyses on the credit's effectiveness in reaching targeted populations and related equity and efficiency issues. In addition, the report includes a short discussion of relevant current law and summarizes statutory history of the HCTC program.
Date: April 2, 2015
Creator: Fernandez, Bernadette
Partner: UNT Libraries Government Documents Department
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The Health Coverage Tax Credit (HCTC): In Brief

Description: This report describes the eligibility criteria for the Health Coverage Tax Credit (HCTC) and the types of health insurance to which the tax credit may be applied. The tax credit's purpose is to make the purchase of health insurance more affordable for eligible individuals. The HCTC has a sunset date of January 1, 2020. The report also briefly describes the administration of the HCTC program and receipt of the credit by eligible taxpayers; it concludes with a summary of the HCTC's statutory hist… more
Date: February 18, 2016
Creator: Fernandez, Bernadette
Partner: UNT Libraries Government Documents Department
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The Health Coverage Tax Credit (HCTC): In Brief

Description: This report describes the eligibility criteria for the Health Coverage Tax Credit (HCTC) and the types of health insurance to which the tax credit may be applied. The tax credit's purpose is to make the purchase of health insurance more affordable for eligible individuals. The report also briefly describes the administration of the HCTC program and receipt of the credit by eligible taxpayers; it concludes with a summary of the HCTC's statutory history.
Date: December 6, 2016
Creator: Fernandez, Bernadette
Partner: UNT Libraries Government Documents Department
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Health Insurance Exchanges Under the Patient Protection and Affordable Care Act (ACA)

Description: This report outlines the required minimum functions of state health insurance exchanges and explains how exchanges are expected to be established and administered under the Patient Protection and Affordable Care Act (ACA). The coverage offered through exchanges is discussed, and the report concludes with a discussion of how exchanges will interact with selected other ACA provisions.
Date: October 10, 2012
Creator: Fernandez, Bernadette & Mach, Annie L.
Partner: UNT Libraries Government Documents Department
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Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA)

Description: This report describes the eligibility criteria applicable to the premium tax credits and cost-sharing subsidies, and the calculation method for the credit and subsidy amounts. It also highlights selected issues addressed in the final regulation on premium credits.
Date: March 12, 2014
Creator: Fernandez, Bernadette
Partner: UNT Libraries Government Documents Department
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Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA) in 2015

Description: This report describes the eligibility criteria applicable to the premium tax credits and cost-sharing subsidies, and the calculation method for the credit and subsidy amounts. It also highlights selected issues addressed in the final regulation and guidance on premium credits and indicates the status of implementation, where relevant data is available.
Date: March 18, 2015
Creator: Fernandez, Bernadette
Partner: UNT Libraries Government Documents Department
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Health Insurance: Small is the New Large

Description: This report discusses aspects of the Patient Protection and Affordable Care Act that expand the definition of small employer to include employers with 100 or fewer employees. States must implement the expanded definition for plan years beginning in 2016, but have the option of implementing the expanded definition prior to the deadline.
Date: August 26, 2015
Creator: Mach, Annie L.
Partner: UNT Libraries Government Documents Department
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Health-Related Tax Expenditures: Overview and Analysis

Description: This report analyzes health-related tax expenditures together at the budget function level, rather than focusing on the size of any single provision. To provide some insights into common questions about health-related expenditures, this report analyzes historical data on health-related tax expenditure estimates published by the Joint Committee on Taxation (JCT).
Date: January 8, 2016
Creator: Lowry, Sean
Partner: UNT Libraries Government Documents Department
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Health Savings Accounts (HSAs)

Description: This report summarizes the principal rules governing health savings accounts (HSAs), covering such matters as eligibility, qualifying health insurance, contributions, withdrawals, and tax advantages. It concludes with a discussion of HSA data limitations and recent research findings on high-deductible health plan (HDHP) enrollment and HSA utilization trends.
Date: July 31, 2018
Creator: Rosso, Ryan J.
Partner: UNT Libraries Government Documents Department
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Health Savings Accounts: Overview of Rules for 2012

Description: This report provides a summary of the principal rules governing Health Savings Accounts (HSAs), covering such matters as eligibility, qualifying health insurance, contributions, and withdrawals.
Date: December 20, 2011
Creator: Mulvey, Janemarie
Partner: UNT Libraries Government Documents Department
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Hospital-Based Emergency Departments: Background and Policy Considerations

Description: This report describes Emergency departments (EDs), the role they play in the health care delivery system, and current federal involvement in supporting EDs. It then discusses the causes and consequences of three commonly identified and interrelated challenges that EDs face: (1) crowding, (2) providing repeat care to a subset of patients who are frequent users, and (3) providing care to a large population who have behavioral health conditions when an ED lacks the appropriate resources to provide… more
Date: December 8, 2014
Creator: Heisler, Elayne J. & Tyler, Nancy Leigh
Partner: UNT Libraries Government Documents Department
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The Independent Payment Advisory Board

Description: This report, which provides an overview of the Payment Advisory Board, begins with a discussion of the rationale behind the creation of an independent Medicare board and briefly reviews prior proposals for similar boards and commissions. The report then describes the structure of the Board, the calculations and determinations required to be made by the Office of the Chief Actuary (the Chief Actuary) in the Centers for Medicare & Medicaid Services (CMS) that trigger a Board proposal, and the con… more
Date: April 17, 2013
Creator: Hahn, Jim & Davis, Christopher M.
Partner: UNT Libraries Government Documents Department
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The Independent Payment Advisory Board

Description: In response, in part, to overall growth in Medicare program expenditures and growth in expenditures per Medicare beneficiary, the Patient Protection and Affordable Care Act created the Independent Payment Advisory Board (IPAB, or the Board) and charged the Board with developing proposals to "reduce the per capita rate of growth in Medicare spending." This report discusses the responsibilities and duties.
Date: March 12, 2012
Creator: Hahn, Jim & Davis, Christopher M.
Partner: UNT Libraries Government Documents Department
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The Independent Payment Advisory Board (IPAB): Frequently Asked Questions

Description: This report responds to frequently asked questions about the Independent Payment Advisory Board (IPAB), including the board's background, current status, controversial issues including legal challenges, and recent legislative efforts to repeal the IPAB.
Date: October 30, 2015
Creator: Hahn, Jim; Davis, Christopher M. & Liu, Edward C.
Partner: UNT Libraries Government Documents Department
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Individual Mandate and Related Information Requirements under ACA

Description: Report that describes the individual mandate under Section 1501 and Section 10106 of the Patient Protection and Affordable Care Act (ACA, P.L. 111-148, as amended).
Date: July 22, 2013
Creator: Mach, Annie L.; Scales, Manon & Mulvey, Janemarie
Partner: UNT Libraries Government Documents Department
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The Individual Mandate for Health Insurance Coverage: In Brief

Description: This report provides an overview of the individual mandate for health insurance, its associated penalty, and the exemptions from the mandate.
Date: March 19, 2018
Creator: Mach, Annie L.
Partner: UNT Libraries Government Documents Department
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Individual Mandate Under ACA

Description: This report describes the individual mandate as established under the Affordable Care Act (ACA, P.L. 111-148, as amended). The report also discusses the ACA reporting requirements designed, in part, to assist individuals in providing evidence of having met the mandate.
Date: March 6, 2014
Creator: Mach, Annie L.
Partner: UNT Libraries Government Documents Department
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Individual Mandate Under ACA

Description: This report describes the individual mandate as established under the Affordable Care Act (ACA, P.L. 111-148, as amended). The report also discusses the ACA reporting requirements designed, in part, to assist individuals in providing evidence of having met the mandate.
Date: May 5, 2014
Creator: Mach, Annie L.
Partner: UNT Libraries Government Documents Department
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Individual Mandate Under ACA

Description: Report describing the individual mandate requirements of the Afordable Care Act, as well as penalties for not meeting these requirements and exemptions granted for hardships.
Date: August 12, 2014
Creator: Mach, Annie L.
Partner: UNT Libraries Government Documents Department
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An Introduction to Health Insurance: What Should a Consumer Know?

Description: This report provides an overview of private-sector (as opposed to government-provided) health insurance. It serves as an introduction to health insurance from the point of view of many consumers under the age of 65. No background in health insurance is assumed, and all terms are defined in the body of the report.
Date: April 30, 2015
Creator: Rapaport, Carol
Partner: UNT Libraries Government Documents Department
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