To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts.

H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; (cont.) H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3590, Patient Protection and Affordable Care Act (Reid) premium tax, high-value health plan tax, tax credits, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; H.R. 3971, Health Savings Account Expansion Act (Flake) HSA improvements; H.R. 4872, Health Care and Education Reconciliation Act (Spratt) changes to premium tax, high-value health plan tax; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 2958 CARE Act (Menendez) tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; issues relating to withholding of government contract payments; and issues relating to health care reform implementation.

Client expense: $2,290,000 · Firm income: Not reported

Government targets: Agency for Healthcare Research & Quality (AHRQ), Centers For Medicare and Medicaid Services (CMS), Drug Enforcement Administration (DEA), Executive Office of the President (EOP), Federal Trade Commission (FTC), Food & Drug Administration (FDA), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Medicare Payment Advisory Commission (MedPAC), Office of Personnel Management (OPM), SENATE, Social Security Administration (SSA), Treasury, Dept of

Healthcare reform and international health plans in PL 111-148 - Executive Branch actions re these issues. *Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. *Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance; HR 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance. *HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. *HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. *Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. *Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. *Tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits - S 2958, CARE Act of 2010. *Premium tax, high-value health plan tax, tax credits, LTC insurance in cafeteria plans, FSA limits, tax exclusiong for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, Patient Protection and Affordable Care Act . *Changes to premium tax, high-value health plan tax - HR 4872, Health Care and Education Reconciliation Act of 2010.

H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; (cont.) H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3590, Patient Protection and Affordable Care Act (Reid) premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; H.R. 3962, Americas Affordable Health Choices Act (Dingell) FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense; H.R. 3971, Health Savings Account Expansion Act (Flake) HSA improvements; H.R. 4872, Health Care and Education Reconciliation Act (Spratt) changes to premium tax, high-value health plan tax; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 1679, Affordable Health Choices Act (Harkin) LTC insurance in cafeteria plans; S. 1796, Americas Healthy Future Act (Baucus) high-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; S. 2958 CARE Act (Menendez) tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense - HR 3962, America's Affordable Health Choices Act. Premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, Patient Protection and Affordable Care Act. Changes to premium tax, high-value health plan tax - HR 4872, Health Care and Education Reconciliation Act of 2010. *Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. *Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance; HR 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance. *HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. *HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. *Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. *Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. *LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce. *High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - S 1796, An original bill to provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes. *Tax incentives for LTC insurance, consumer protections for LTC insurance, caregiver tax credits - S 2958, CARE Act of 2010.

Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance; HR 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance. HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce. Premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FAS limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, An act entitled The Patient Protection and Affordable Care Act. FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense - HR 3962, To provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes. High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - S 1796, An original bill to provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes.

H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance (cont.) H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3590, Patient Protection and Affordable Care Act (Reid) premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FSA limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; H.R. 3962, Americas Affordable Health Choices Act (Dingell) FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense; H.R. 3971, Health Savings Account Expansion Act (Flake) HSA improvements; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 1679, Affordable Health Choices Act (Harkin) LTC insurance in cafeteria plans; S. 1796, Americas Healthy Future Act (Baucus) high-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance; HR 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance. HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission. HSA improvements - HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes; HR 3971, To amend the Internal Revenue Code of 1986 to expand the permissible use of health savings accounts to include health insurance payments and to increase the dollar limitation for contributions to health savings accounts, and for other purposes. Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce. Premium tax, high-value health plan tax, LTC insurance in cafeteria plans, FAS limits, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - HR 3590, An act entitled The Patient Protection and Affordable Care Act. FSA limits, health savings accounts, eligibility of OTC drugs as tax-free expense - HR 3962, To provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes. High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - S 1796, An original bill to provide affordable, quality health care for all Americans and reduce the growth in health care spending, and for other purposes.

Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance; HR 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance. High-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusions for FSAs and HRAs, health savings accounts, tax deduction for itemized health expenses - Draft legislation (Finance/Bausuc-Grassley draft policy options). HSA improvements, transparency - HR 3478, To amend the Internal Revenue Code of 1986 to modify rules relating to health savings accounts, to provide payments for a health savings account and for a high deductible health plan instead of entitlement to benefits under Medicare, Medicaid, and SCHIP, to give more control and coverage to patients, to lower health care costs through increased price transparency, and to require immigrants to have a health savings account and high deductible health coverage at time of admission; HR 3508, To amend the Internal Revenue Code of 1986 to provide for improved treatment of HSA account provisions, and for other purposes. Tax incentives for employer-sponsored wellness programs - HR 3490, To amend the Internal Revenue Code of 1986 to provide tax incentives for employer-provided wellness programs. Health insurance tax deduction, HSAs - HR 3610, To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. LTC insurance in cafeteria plans - S 1679, An original bill to make quality, affordable health care available to all Americans, reduce costs, improve health care quality, enhance disease prevention, and strengthen the health care workforce.

Americas Healthy Future Act (Baucus) high-cost health plan tax, industry tax, LTC insurance in cafeteria plans, FSA limits, employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses (cont.) H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; H.R. 3478, Patient-Controlled Healthcare Protection Act (Gohmert) HSA improvements, transparency; H.R. 3490, Wellness Programs (Johnson) tax incentives for employer-sponsored wellness programs; H.R. 3508, Healthy Savings Act (Paulsen) HSA improvements; H.R. 3610, Health Savings and Affordability Act (Austria) health insurance tax deduction, HSAs; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance; S. 1679, Affordable Health Choices Act (Harkin) LTC insurance in cafeteria plans TAX (Regulatory) Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

Client expense: $2,410,000 · Firm income: Not reported

Senate HELP Committee Draft Affordable Health Choices Act (Kennedy) LTC insurance in cafeteria plans (cont.) Senate Finance Committee Draft Policy Options (Baucus-Grassley) employer tax exclusion, tax exclusion for FSAs, HRAs, and health savings accounts, tax deduction for itemized medical expenses; H.R. 897, Long-Term Care and Retirement Security Act (Putnam) tax incentives for LTC insurance; H.R. 1891, Sunset of Life Protection Act (Alexander) tax incentives for LTC insurance; H.R. 2096, Long-Term Care Affordability and Security Act (Pomeroy) tax incentives for LTC insurance; H.R. 2974: HSAs for Veterans (Campbell) HSA contributions by veterans; S. 94, Long-Term Care Family Accessibility Act (Vitter) tax incentives for LTC insurance; S. 702, Long-Term Care Affordability and Security Act (Grassley) tax incentives for LTC insurance TAX (Tax) Regulatory: Issues relating to Health Savings Accounts; issues related to COBRA subsidy requirements; and issues relating to withholding of government contract payments.

Client expense: $1,870,000 · Firm income: Not reported

LTC insurance in cafeteria plans - Draft legislation re this issue (HELP/Kennedy health choices act). Generic contributions by veterans - HR 2974, To amend the Internal Revenue Code of 1986 to allow individuals eligible for veterans health benefits to contribute to health savings accounts. Tax incentives for LTC insurance - HR 897, To amend the Internal Revenue Code of 1986 to allow individuals a deduction for qualified long-term care insurance premiums, use of such insurance under cafeteria plans and flexible spending arrangements, and a credit for individuals with long-term care needs; S 94, A bill to amend the Internal Revenue Code of 1986 to provide for a nonrefundable tax credit for long-term care insurance premiums; S 702, A bill to amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance; HR 1891, To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for half of an individual's long-term care insurance premiums; HR 2096, To amend the Internal Revenue Code of 1986 to allow long-term care insurance to be offered under cafeteria plans and flexible spending arrangements and to provide additional consumer protections for long-term care insurance. Employer tax exclusion, tax exclusion for FSAs and HRAs, health savings accounts, tax deduction for itemized medical expenses - Draft legislation (Finance/Bausuc-Grassley draft policy options).

Client expense: Not reported · Firm income: $100,000