http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Discusses current legislation to expand tax benefits for health insurance; reviews existing benefits such as employment-based plans, medical expense and self-employment deductions, and Medicare and Medicaid; examines tax benefit consequences in terms of coverage; and reviews 108th Congress proposals for savings accounts for health care expenses, flexible spending accounts, and various tax credits.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.