http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Provides summary of principal rules governing health savings accounts, established under P.L. 108-173, the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, to provide tax-favored savings for health care expenses. Covers rules related to eligibility, qualifying health insurance, contributions, and withdrawals.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.