•    Lower deductibles; for example, HSAs are combined with "high deductible insurance" with deductibles of $1,100 for individuals and $2,200 for families. The MSA accounts usually required combination with high deductible health insurance no lower than $1,700 for an individual and $3,450 for families.
•   HSAs allow contributions of 100 percent of the full deductible up to a limit of $2,850 for individuals and $5,650 for family coverage. MSAs allowed for 65 percent of an individual’s health insurance deductible, and 75 percent of a family’s.
•   With HSAs, unused balances roll over from year to year.  HSAs also can move with an employee from one employer to another. 
•   HSAs apply to all employers. Most MSAs only apply to small employers of 50 employees or less.
•   HSAs can be funded by employer and/or employee contributions. MSAs had to be only employee contribution or only employer contributions, not both.
•   HSAs apply an extra tax penalty of 10 percent for non-health distributions made before death, disability or age 65. The penalty is 15 percent for MSAs.

2005-08 Activities

Four years after the federal HSA authorization, the commercial market has become far more involved in offering and promoting HAS accounts to the general public.  Many technical issues were not resolved until the summer of 2004, when the US Treasury developed formal guidelines.   "Insurers are going crazy to get products out," according to Medscape, a professional news service, quoting Dan Perrin, Executive Director of the HSA Coalition, a Washington, DC group that has worked to promote the accounts.  In late 2004, Humana, UnitedHealth Group, and the Blue Cross network all announced new or expanded entries into the market of "consumer-driven health plans."   

"By the Numbers: 2006-08 Surveys": 
The latest survey was released in April 2008 by GAO, with analysis by AHIP and others.  Earlier major studies were released by America's Health Insurance Plans (AHIP), EBRI, Blue Cross/Blue Shield Association and Harris Interactive. 

• The General Accountability Office (GAO), an investigative arm of Congress, found the plans do indeed attract the wealthier, those with an average income of $139,000, compared with about $57,000 among others plans, an analysis based on income tax records. The plans are typically coupled with a tax-favored savings account to help patients pay for medical bills. About 40 percent of those in the plans chose that option, GAO found.   "Health Savings Accounts: Participation Increased and Was More Common among Individuals with Higher Incomes"  GAO-08-474R, April 1, 2008.

• "More than 6.1 million people were covered by High Deductible plans by the beginning of 2008, up from about 3.2 million in 2006", according to America's Health Insurance Plans (AHIP).  States with the highest percentage of HSA/HDHP enrollees among their under 65 populations with private health insurance were Minnesota (9.2 percent), Louisiana (9.0 percent), District of Columbia (8.7 percent), Vermont (7.5 percent), Colorado (7.1 percent), Nebraska (6.4 percent), Connecticut (5.8 percent), Wisconsin (5.6 percent), Indiana (5.1 percent), and Iowa (5.0 percent).  
       For HSAs, the average length of time accounts had been open was 16 months. During the year 2007,  83 percent of the reported accounts in place had average annual balances of $2,500 or less; 7 percent had account balances over $5,000. The average balance in HSA accounts in 2007 was approximately $1,380. The average amount spent from HSA accounts in 2007 was approximately $1,080.
  > [Reuters: "Wealthier pick high-deductible health plans-US GAO" 5/1/08].

• Enrollment in consumer-driven plans with a tax-advantaged account represented 2 percent of privately insured adults in 2007, up from 1 percent in 2006. This represents 2.3 million adults ages 21-64 with private insurance. More than 30% nnrolled in Consumer-Driven Plans have household incomes over $100,000 a year.  One of 10 HDHP insured adults had high-deductible health plans without accounts.  "Consumerism in Health Care Survey, 2007" The Employee Benefit Research Institute and The Commonwealth Fund, released 3/18/08.

• About one percent of the privately insured U.S. population ages 21–64 (or 1.3 million individuals) were enrolled in a plan with either an HSA or HRA, collectively known as consumer-driven health plans (CDHPs), as of September 2006, according to the second annual Employee Benefit Research Institute (EBRI)-Commonwealth Fund Consumerism in Health Care Survey. Another 7 percent, or 8.5 million adults, had plans with deductibles high enough to qualify for health savings account, but of these only 2.6 million were offered or aware of the option to open an HSA.  . The survey showed that among individuals with a CDHP, 57 percent of respondents had an account for less than one year. Overall, 14 percent had no money in their account and another 32 percent had less than $500.  EBRI Issue Brief  http://www.ebri.org/ December 2006.

• "HSA Penetration Reaches 5% But Varies by State, ISI Study Shows."  Health Savings Accounts (HSAs) have had varying levels of adoption when taken on a state-by-state but are approaching 5% of all healthcare insurance users on a nation-wide basis, according to an analysis by Information Strategies, Inc. (ISI).  Among the states with the highest penetration, 5-7% were Wisconsin, Texas, Georgia, Florida, Illinois, Ohio, Tennessee and Kentucky. Amongst the lowest with penetration levels below 2% are New York, New Jersey, Rhode Island, Hawaii and Vermont."  [50-state map] Published by hsafinder.com, 5/07.

• The "Qualified High Deductible Health Plan (HDHP) Atlas" - provides "a snapshot of the HDHP market with independent statistics, and allows viewers to interactively navigate around the country to see currently available prices, premiums and HDHP product features." A companion Market Report with supplementary information on HDHP availability for 44 states and the District of Columbia, can be downloaded at no charge.  HDHP Atlas  | HDHP Market Report  [PDF]

• HSA/HDHP coverage in the group market rose from 397,000 in March 2005 to 1.4 million in January 2006. Nationally, three million people, just over two percent of the private health insurance market, had high deductible health plans (HDHP) "qualified" for use with HSAs, according to Larry Akey, describing a survey completed in late January for America's Health Insurance Plans (AHIP).  Enrollment in the individual market rose from 556,000 in March 2005 to 855,000 in January 2006.

• In the individual market, 31 percent of new enrollees in HSA/HDHP plans were previously uninsured. In the small-group market, 33 percent of enrollment in HSA/HDHP plans was in small companies that previously did not offer coverage.
• A separate survey by the trade publication, Inside Consumer-Directed Care, (2/28/06) reported 820,000 HSA accounts existed by January 1, 2006, containing a total of $967 million in HSA assets, an average balance of $1,181. 
• In September 2006, Blues Plans collectively claimed "nearly 1.2 million lives are covered by a high-deductible health plan (HDHP) that is compatible with HSAs.  Another 653,341 were enrolled in an HRA (health reimbursement arrangement).  United Health Group also "says its account based plans cover about 2 million lives.  [AIS Report: BC/BS Plans, 9/06]
• Harris Interactive reported that of consumers with an HDHP, only 13% have an associated financial account.
• 28 percent of employers currently offer a CDHP to their employees, which is up from 22 percent in 2005.  (Aon survey 6/06)
• Of those employers with a CDHP, 75 percent began offering the plan in 2005 or 2006, illustrating the relative newness of the concept and its growing appeal.
• The use of health reimbursement arrangements (HRA) and health savings accounts (HSA) have evolved since last year. Today, 43 percent of organizations with CDHPs offer an HRA, 48 percent offer an HSA and 10 percent offer both. This compared to last year when 65 percent offered an HRA, 15 percent offered an HSA and 15 percent offered both. (Aon survey 6/06)

Start-up and Early Surveys, 2004-2005

• A survey released by Watson Wyatt in March 2005 showed that among large employers, 8 percent offered health savings accounts, 18 percent planned to offer them in 2006 and 47 percent were considering offering them.  The company polled 555 employers with at least 1,000 workers each. 
• High-deductible health insurance policies eligible for linking with tax-free savings accounts through a new federal program have attracted more families and low-income people than had been expected, a March 2005 study concluded.  Almost half the purchasers of policies eligible for coupling with Health Savings Accounts were families and 40 percent had incomes of $50,000 or less, according to the study, which was conducted by www.ehealthinsurance.com, an online service representing more than 140 health insurance carriers nationwide. 
• Another survey also focused on the growing employer involvements in the consumer health trend, showing "74 percent of the companies offering CDHPs started them in 2004 and 2005, with over half that group only implementing CDHPs this January" of 2005. ***
• In July 2005, the New York Times reported that some banks, including J. P. Morgan Chase, "were ready at the beginning of 2004 with health savings accounts that mimicked existing online banking programs. About 40,000 people have signed up for health savings accounts at Chase and the bank expects that number to increase tenfold over the next year, executives there said.  One major insurer, the UnitedHealth Group, has gone so far as to set up its own bank, called Exante, to offer health savings accounts, and says that 44,000 accounts have been opened there, with an average monthly deposit of $862, including money contributed by both employers and employees." [4]

2005 Laws:  HSA-related laws were signed in at least 26 states, including Arizona, Arkansas (2), Florida (3), Georgia, Idaho, Illinois, Indiana, Iowa, Kansas (3), Kentucky, Maine, Maryland, Minnesota, Mississippi (2), Nebraska, Nevada, New Jersey, North Dakota, Ohio, Oklahoma, Pennsylvania, Rhode Island, Texas (2), Virginia (2) and Washington. 

2006 Laws: HSA-related laws were signed in: Massachusetts, Ohio (2), Pennsylvania and Utah.

2007 Laws: HSA-related laws so far have been signed in 19 states:  Alaska, Arkansas, Arizona, Colorado, Georgia, Indiana, Kansas, Maryland, Minnesota, Missouri, Mississippi, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Texas, Utah and Washington.

Map of States with HSA Laws passed in 2004-2006

MAP KEY  This map includes HSA-related state laws enacted: > in 2004 (dark green) > in 2005 (bright green) > in 2006 (light green) For states with laws passed in multiple years, generally the earliest law is coded on the map.   Medical Savings Account Laws (1994-2003) are not color-coded.  Laws have varying effects CORRECTION: This map clarifies the map published in State Legislatures magazine (Page 24, May 2006) which only shows laws enacted in 2005.

Map of States with HSA Laws and Resolutions passed in 2007-08

MAP KEY This map includes HSA-related state laws and resolutions enacted: > in 2007 (blue)

State Laws and State Obstacles to HSAs

According to an analysis of existing laws conducted by insurers, there are three broad categories of state laws related to state tax treatment of HSAs.  An updated analysis including NCSL data shows the following:

HSA Policy	States	Totals
States that conformed to federal Internal Revenue Code for HSA Purposes, 12/04	AZ, CO, CT, DE, GA, HI, ID, IL, IN, IA, KS, LA, MD, MI, MO, MT, NE, NM, NY, NC, ND, OH, OK, OR, RI ('04), SC, UT, VT VA, WV (+ see below)	30
> States that changed laws in 2005 to conform to federal IR Code for HSAs	AR, FL, GA, IN, IA, KY, MA, MN, MS, NV, NJ, OK, PA      (as of 12/31/05; effective dates vary)	14
> States that changed laws in 2006 for HSAs	MA, OH, UT	2
States that do not provide state tax exemption(*)	AL*, CA*, NJ*, PAD, WI* [These states are not necessarily out of conformity with the federal law.  This list is not intended as an analysis of state income tax status]	5
States that do not have state income tax	AK, FL, NH, SD, TN, TX, WA, WY	8
States with HSAs for High Risk Pool plans	AL, AR ('05), CO, ID ('05), KY, LA, MD, MN, MO, NE, SD, WY	12
States with HSAs for state employees - examples	AR ('04), FL ('05), KS ('06), OK ('05), SC ('05), SD ('04), UT ('06), WA ('06)

NOTES: A) Although HSA contributions are exempt from federal taxes, as of the 2005 tax year, six states — Alabama, California, Maine, New Jersey, Pennsylvania and Wisconsin — did not exempt HSA dollars from state taxes,  [5]
B) See STATE INDIVIDUAL INCOME TAXES, 2006 ; HSA State Income Tax Chart, 1/2007 
C) NH State Income Tax is Limited to Dividends and Interest Income Only.
D) PA excludes from taxation HSA contributions by employers but not by individual employees, based on language in their 2005 law, HB 107


State Conformity: An evolving Issue

On Jan. 1, 2004, when HSA-based health plans became available, laws in 17 states included "structural impediments" that made it difficult to pair an HDHP with an HSA, says Larry Akey, a spokesperson for America's Health Insurance Plans (AHIP), the trade association for health insurers. 

As of October 2006, "Inside Consumer-Directed Care" Newsletter reported that "just four" states have structural impediments to HSA-HDHP pairing: Alabama, California, New Jersey and Wisconsin.   Three other states - Illinois, Missouri and New York - have "HMO deductible limitations and/or mandated benefit impediments to offering an HSA-based plan according to AHIP spokesperson Mohit Ghose. 

Earlier, in August 2005,  Inside Consumer-Directed Care reported that, "Insurance commissioners in Rhode Island, Pennsylvania and Florida reported that lawmakers in their states recently removed legal roadblocks that would have made it impossible, or at least difficult, to pair a health savings account (HSA) with a high-deductible health plan (HDHP). But the clock is ticking for legislators in several states that still have laws on the books that could prevent or impede the adoption of HSA-based health plans on Jan. 1, 2006, when a two-year "transition period" granted by the Treasury Dept. comes to a close."

(Note that there are differing interpretations of what change is needed.)  While some states — including Illinois, Maine and Missouri — allow insurers to pair high-deductible PPOs with HSAs, they can't couple the accounts with a high-deductible HMO. "Our HMOs cannot be used with an HSA because the deductibles are too low. By our definition, a plan that has a high deductible is not an HMO," says Sue Hofer, a spokesperson for the Illinois Division of Insurance. "We expect that employers that want to offer HSA-qualified plans will do so by offering a [high-deductible] PPO."

For a 2006 analysis of state laws, especially the impact of existing state mandate and "first-dollar coverage" requirements, see
HSA State Implementation Issues Report by CAHI, January 2006.

State Fiscal Impacts of HSA Tax Law Changes

When a state adds an HSA-specific income tax exemption the resulting tax savings for the individuals also mean loss of state revenue.  In the start-up phase of 2005-2006 it has been relatively difficult for states to know the tax impact of HSA exemptions.  However, for the NCSL study of 2005 State Tax Actions, staff author Bert Waisanen reported the following:

State	HSA Tax law	Revenue loss FY '06 (millions)	Revenue loss  FY '07 (millions)
KY	H.B. 272. Adopt federal provisions for health savings accounts.	-$2.6	-$3.0 mil
MN	Federal update to health savings accounts. Effective 1/04.	-$5.2	-3.0

Medicaid: Health Opportunity Accounts (HOA)

The federal Deficit Reduction Act (DRA) enacted in February 2006,  provides states with "much of the flexibility they have been seeking over the years to make significant reforms to their Medicaid Programs."  CMS provides the following summary: "Section 6082 of the DRA allows for States to operate Medicaid demonstrations programs to test alternative systems to deliver Medicaid benefits through a Health Opportunity Account (HOA) in combination with a high deductible health plan (HDHP)."  The financial structures of these accounts have several parallels to the private market HSAs. CMS has restated that only ten states will be approved to operate HOA Medicaid State Plan Amendments for the first five years of the program. The demonstrations will provide States with the option of allowing individuals to voluntarily assume greater responsibility for their own care by enrolling in flexible consumer-based accounts. Beneficiaries are given the tools to take a greater role and responsibility in their health care." >  Full Text of federal "Health Opportunity Accounts" Section 6082, P.L. 109-171

South Carolina was the first state to receive a HOA demonstration grant and the only state reporting a planned HOA demonstration in the Kaiser/HMA survey released 10/07. In FY 2008, South Carolina plans to implement two one-county pilots each limited to 1000 beneficiaries: a voluntary HOA demonstration for healthy adults and children and a voluntary “Health Savings Account” plan using DRA benefit flexibility (discussed in the benefits section). Once a beneficiary’s HOA has been depleted, the member will have out-of-pocket responsibility for 10 percent of costs up to a maximum of $250 for an adult or $100 for a child.  No additional cost-sharing is applied thereafter.

Medicare Offers Medical Savings Accounts 
In 2007, for the first time, "virtually every" Medicare beneficiary was able to select a Medical Savings Account" (MSA) within Medicare.  For the 2008 enrollment period (11/15/07-12/31/07) HSA supporters are spreading the word on this less-publicized option.  Greg Scandlen, head of Consumers for Health Care Choices provided a feature in "Health Care News" for January 2008, describing the somewhat difficult-to-navigate web site sponsored by CMS/HHS, that provides the details.  Note that most Medicare MSAs do not cover prescription drugs. SEE Medicare MSAs online (state level data.) 

TABLE 1: 2007-2008 HSA Laws (as of  3/12/08; Enacted bills and signed laws are highlighted)

State / bill / web link / sponsor	Description / excerpts of bill text Bill status may change frequently - check state legislative offices
AK HB 170 House Labor and Commerce Committee	States that a health care insurer that offers, issues, delivers, or renews a health care insurance plan in the state may apply deductible or copayment requirements to health care benefits and services that qualify the health care insurance plan as a high deductible health plan. (Filed 3/1/07; passed House 4/24/07; passed Senate 5/7/07; signed into law by governor as Chapter No. 38, 7/6/07)
AZ HB 2789 Rep. McComish	Requires that the Department of Administration shall design for state employees a program for the use of health savings accounts with a qualifying state-sponsored high deductible health plan, as defined in Public Law 108-173. (Filed 4/30/07; passed House 5/30/07; passed Senate 6/18/07; signed into law by governor as Chapter No. 263, 6/25/07)
AR HB 1484 Rep. Maloch	Updates AR tax code to allow continued state tax deduction for HSA contributions. (Filed 2/13/07; passed House 2/16/07; passed Senate 3/1/07; signed into law by governor as Act No. 218, 3/6/07) |
CO SB 07-01 Sen. Hagedorn	Creates the Colorado Cares Rx generic drug discount program for uninsured residents under 300 percent of federal poverty.  Provides that the program "may expand eligibility" also to "underinsured" residents covered by a high deductible health plan. (Filed 1/10/07; passed Senate 1/26/07; passed Assembly 2/1/07; signed into law by governor as Act 1, 2/5/07) |
GA H 977 Rep. Knox	Provides for the Commissioner of Insurance to adopt policies to promote, approve and encourage HSA-eligible high deductible plans; provides for health reimbursement arrangement only plans that encourage employer financial support of health insurance or health related expenses; provides for an income tax deduction for high deductible health plans established and used with a health savings account for individuals to employers. (Filed 1/18/08; passed House and Senate; signed into law by governor, 5/7/08)
GA SR 139 Sen. Hill Ju	Urges the Congress of the United States to raise the allowable deduction for health savings accounts, to allow certain older citizens to contribute additional amounts, and to make all health insurance premiums pre-tax; and for other purposes. (Filed 2/2/07; passed Senate 3/27/07; passed House 4/19/07; signed into law by governor as Act No. 146)
IN HB 1678 Rep. Brown, Gov. Daniels	Establishes the new "Indiana Check Up Program" which combines HSA-like "POWER (Personal Wellness Responsibility) accounts" with high-deductible, back-up commercial health plans to expand coverage to an estimated 140,000 low-income state residents. 350,000 residents meet the eligibility requirements. Qualifying enrollees will pay for a portion of the POWER accounts on a sliding scale of 2%-5% of their annual income, up to annual family income of 200% of federal poverty ($41,000 for a family of four). Prescription drugs are covered without a high-deductible. Increases the state cigarette tax  by 44 cents to provide funds for the new Check Up program, estimated to raise $206 million annually.  Requires a federal Medicaid waiver; scheduled to take effect January 1, 2008. (Signed into law by governor 5/10/07/07)
KS SB 11 Joint Committee on Administrative Rules and Regulations	States that the legislative coordinating council shall appoint a legislative study committee during the 2007 interim period to study and review various options for tax credits and benefits for the purchase of long-term care insurance, health earned income tax credits, health insurance and health savings accounts. (Filed 1/8/07; passed Senate 2/15/07; passed House; 4/2/07; signed into law by governor 5/10/07)
MD SB 6a Sen. Miller	Establishes a Small Employer Health Benefit Plan Premium Subsidy Program; authorizes the Health Care Commission to alter subsidies; states that contributions to health savings accounts shall be considered premium contributions; also establishes a Health Care Coverage Fund and authorizes the State Health Services Cost Review Commission to assess hospital rates. (Filed 10/29/07; passed Senate and House; signed into law by governor, 11/19/07)
MD SB 780 Sen. Currie	Requires the Blue Ribbon Commission (Study Retired Health Care Funding Options) to review alternative vehicles for providing health care benefits to State retirees including Voluntary Employee Beneficiary Accounts (VEBAs), section 401 (h) accounts, Section 115 trusts, health reimbursement arrangements, and health savings accounts. (Filed 2/4/07; passed Senate 3/22/07; passed House 4/5/07; signed into law by governor as Chapter No. 355, 5/8/07)
MN SB 1920 Sen. Sparks	Authorizes commercial banks, savings banks, savings associations, credit unions, or industrial loan and thrift companies to act as trustees or custodians for health savings accounts under federal law. (Filed 3/15/07; passed Senate 4/23/07; passed House 5/1/07; signed into law by governor as Chapter No. 44, 5/4/07)
MS HB 41 Rep. Janus	Provides that amounts received by an individual which may be excluded from income as foreign earned income for federal income tax purposes shall be excluded from gross income for state income tax purposes. The amount deposited in a health savings account, and any interest accrued thereon, that is a part of a health savings account program as specified in the Health Savings Accounts Act created in Sections 83-62-1 through 83-62-9; however, any amount withdrawn from such account for purposes other than paying qualified medical expenses or to procure health coverage. (Filed 12/21/07; passed House 2/22/07; passed Senate 3/20/07; signed into law by governor as Chapter No. 443, 3/26/07)
MO HB 818 Rep. Ervin	Beginning with the 2009 plan year, the board shall offer to all qualified state employees and retirees and participating public entities the option of receiving health care coverage through a high deductible health plan and the establishment of a health savings account. (Filed 2/8/07; passed House 4/12/07; passed Senate 5/10/07; signed into law by governor 6/1/07)
NY S 2968	Would exempt policies for use in health savings accounts pursuant to section 1201 of the Federal Medicare Prescription Drug, Improvement and Modernization Act of 2003 from certain coverage requirements. (Filed 2/16/07; passed Senate and sent to Assembly 6/11/07; carried over and re-sent to committee 1/9/08)
NC H 265	Establishes the North Carolina health insurance risk pool; funds the program from savings to the general fund realized from the repeal of the tax credit for small business employee health benefits and from other sources.  The Pool is required to "offer at least two types of benefit plans  including preferred provider organizations with different levels of deductibles and cost-sharing, and at least one choice of a health savings account. (Filed 2/19/07; passed House and Senate; signed into law by governor as Act  2007-532, 8/31/07/07)
ND HB 1301 Rep. Keiser	Authorizes banks to serve as custodians for health savings accounts and health care cost funding accounts. (Filed 1/8/07; passed House 1/25/07; passed Senate 3/1/07; signed into law by governor 3/6/07)
OH H 119	The FY 2008 appropriations bill provides that cities, town counties and other political subdivisions that provide health care benefits for their officers or employees may "establish and maintain a health savings account program in accordance with section 223 of the Internal Revenue Code.  Public moneys may be used to pay for or fund federally qualified high deductible health plans that are linked to health savings accounts or to make contributions to health savings accounts. (Filed 3/20/07; passed House and Senate; signed into law by governor as Chapter 15, 6/30/07)
OK HB 1928 Rep. Steele	Requires the State and Education Employees Group Insurance Board to make the health savings account available to eligible employees; specifying time in which certain plan is offered; requires confirmation of health savings account to certain Board by employees; providing for codification; and declaring an emergency. (Filed 1/22/07; passed House 3/14/07; passed Senate 4/11/07; signed into law by governor as Chapter No. 269 6/04/07)
OR SB 329 Sen. Courtney	Establishes the Oregon Health Fund program, that includes taking best advantage of health savings accounts and similar vehicles for making health insurance more accessible to uninsured individuals. (Filed 1/15/07; passed Senate 6/20/07; passed House 6/22/07; signed into law by governor 6/28/07)
OR S 1093a	Requires the Oregon Health Fund Board to establish a committee to examine the impact of federal law requirements on reducing the number of Oregonians without health insurance, improving Oregonians' access to health care and achieving the goals of the Healthy Oregon Act, focusing particularly on barriers to reducing the number of uninsured Oregonians, including "Taking best advantage of health savings accounts and similar vehicles for making health insurance more accessible to uninsured individuals." (Filed 2/08; passed special session, 2/08; signed into law by governor 3/11/08)
KS S 81	An insurer shall provide, in conjunction with a group health benefit plan, the option of establishing a premium only cafeteria plan; such plans "may offer the option of paying all or any portion of the health insurance premiums through a high deductible health through a high deductible health plan and the establishment of a health savings account." (Passed Senate & House, Conf Comm. 4/28/08)
TX SB 10 Sen. Nelson	Establishes the Medicaid Health Savings Account Pilot Program.  If the commission determines that it is cost-effective and feasible, the commission shall develop and implement a Medicaid health savings account. (Filed 3/1/07; passed Senate 4/17/07; passed House 5/23/07; signed into law by governor 6/14/07)
UT HB 8 Rep. Clark	Modifies the State Retirement and Insurance Benefit Act by requiring the office to consult with covered employers in addition to certain state agencies prior to determining the amount of annual contributions to an HSA; also allows changes in plans more frequently than the old "once per three years" standard. (Filed 1/15/07; passed House 2/5/07; passed Senate 2/23/07; signed into law by governor as Chapter No. 130. 4/2/07)
WA HB 1569 Rep. Cody	Establishes a Health Insurance Partnership for the purchase of small employer health insurance coverage, evaluating the inclusion of additional health insurance markets in the health insurance partnership, and studying the impact of health insurance mandates.  The health benefit plan must include one high deductible health plan as well as a range from catastrophic to comprehensive coverage.] (Filed 1/23/07; passed House 3/10/07; passed Senate 4/12/07; signed into law by governor as Chapter No. 2007-260, 5/2/07)
WA SB 5336 Sen. Murray	Protects individuals in domestic partnerships by granting certain rights and benefits, including opening joint HSA and high deductible accounts. (Filed 1/17/07; passed Senate; passed House; signed into law by governor , 4/21/07)
WA SB 5640 Sen. Kauffman	Authorizes tribal governments to participate in public employees' benefits board programs; which plans now include HSA options. (Filed 1/26/07; passed Senate; passed House; signed into law by governor as Chapter No. 2007-114, 4/18/07)

TABLE 2: 2005-2006 HSA Legislation (Enacted bills and signed laws are highlighted)
State / bill / web link / sponsor	Description / excerpts of bill text Bill status may change frequently - check state legislative offices or web sites for the most recent actions.
AZ SB 1416 Sen. Martin	Provides that a corporation, health care services organization, disability insurer, or group or blanket disability insurer may offer health care plans or disability insurance policies that contain deductibles, coinsurance or copayments without any restriction or limitation on those deductibles, coinsurance or copayments or without any limits on the level of reimbursement for contracted health care providers. The bill also allows a health benefit plan intended to qualify as high deductible plan as defined in the federal tax code to include deductibles, copayments and coinsurance to benefits provided under the health benefit plan. (Filed 1/31/05; passed Senate 3/10/05; passed House 4/12/05; signed into law by governor  as Chapter 111, 4/18/05)
AK SB 94 Sen. Dyson	Would require State employers to offer an HSA with a high deductible plan to all state employees as an option. (Filed 1/05, did not pass by end of regular session*)
AR HB 1064 Rep. Bond	Allows an income tax deduction for contributions made to a health savings account; exempts the interest earned on the account from income tax; makes conforming amendments to existing law. (Filed 1/05; signed into law by governor as Act No. 94,  2/11/05)
AR SB 1136 Sen. Miller	Authorizes the State comprehensive health insurance pool act to provide for health savings accounts that comply with applicable federal law; appropriates funds. (Filed 1/05; signed into law by governor  as Act No. 2292, 4/14/05)
CA AB 115 Assm. Klehs	Amends the Personal Income Tax Law to clarify that contributions to health savings accounts not be excluded from state income tax. "Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply." (Filed 1/12/05; passed Assembly and Senate 9/7/05; signed into law by governor as Chapter 691, 10/7/05)
CA AB 661 Assm. Plescia	Would allow a deduction under the Personal Income Tax Law in connection with health savings accounts in conformity with federal law. Provides related conformity to federal law with respect to treatment of the account as a tax-exempt trust, the allowance of rollovers from Archer medical savings accounts to a health savings account. (Filed 2/17/05; died in committee 1/31/06)
CA SB 173, SB 195 Sen. Maldonado	Would allow a deduction in connection with health savings accounts in conformity with the 2003 federal law. The deduction would be equal to the cash paid to the HSA. Provides related conformity to federal law with respect to treatment of the account as a tax-exempt trust. (Filed 2/10/05; died in committee 1/31/06)
CA AB 2281 Assm. Chan	Would provide protections for consumers with health coverage under a High Deductible Health Plan (HDHP).  Would limit annual out-of-pocket expenses (deductibles, copayments, coinsurance, and other amounts, not including premiums) to $5,000 for an individual and $10,000 for a family; require coverage for preventive care services with no deductible, limit copayments to no more than 30% of the cost of the services and require health plans/insurers to provide specified information including disclosure of charges consumers can expect to pay for contracting and noncontracting providers, and what percent of premiums plans/insurers  actually spend on health care services.  A guide to HDHP is to be produced my md-2007. (Filed and referred to committee 3/06; passage refused by Assembly 37y-36n, 5/30/06)
FL	FY 2005-06 budget provides "The State Group Health Insurance High Deductible Plan and the state-contracted Health Maintenance Organization High Deductible Plan shall include a health savings account feature. Such plans and accounts shall be administered in accordance with the requirements and limitations of federal provisions relating to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003. The state shall make a monthly contribution to an employee’s health savings account equal to $41.66 for individual coverage and $83.33 for family coverage. (Passed House and Senate; signed into law by governor   6/05)
FL HB 811, HB 1503, SB 1660	Authorizes health insurance and the Employee Health Care Access Act; and health maintenance organizations to offer high-deductible plans in conjunction with a health savings account; also provides for a healthy lifestyle rebate. (Filed 2/14/05; HB 811 passed to enrollment 5/6/05; signed into law by governor  as Chapter No. 2005-231, 6/14/05)
FL SB 424 Sen. Carlton	Requires the establishment of certain insurance plans within the state group insurance program; requires that high deductible plans include a savings account; specifies the monthly payment amounts for certain types of coverage; authorizes the establishment of health savings accounts for full-time and part-time employees. (Filed 12/3/04; passed Senate and House; signed into law by governor  as Chapter No. 2005-97, 6/1/05)
FL SB 660	Exempts assets held in benefit plans from legal process in favor of creditors or other claimants assets held in certain medical savings accounts. (Filed 1/12/05; passed Senate and House; signed into law by governor  as Chapter No. 2005-101, 6/1/05)
GA HB 291	Makes an exception to a requirement for a carry-over deductible for policies or plans designed and issued to be compatible with a health savings account created under  the federal MMA.  Effective 7/1/05. (Filed 1/05; passed House and Senate; signed into law by governor  as Public Act 82, 5/2/05)
HI HB 1482, SB 889, SB 1465	Would allow insurers to offer high-deductible health insurance policies in conjunction with medical savings accounts. (Filed 1/27/05; in committee 2/10/05, did not pass by end of regular session*)
ID SB 1198 Judiciary & Rules Comm.	Amends existing law relating to insurance to define individual health savings account (HSA) compatible health benefit plans to reference catastrophic A, catastrophic B and health savings account compatible health benefit plans; and to provide that HSA compatible health benefit plans shall provide a specified lifetime maximum benefit per carrier with cost-sharing features that meet federal qualifications. (Filed 3/14/05; signed into law by governor  as Chapter No.353, 4/12/05)
IL HB 24 Rep. Bellock	Creates the Health Savings Account Act, providing that, beginning in taxable year 2005, a resident of Illinois or an employer may deposit contributions into a health savings account. Provides that the principal contributed to and the interest earned on a health savings account and money reimbursed to an eligible individual exempt from the Illinois income tax. (Filed 1/12/05; did not pass by end of session 12/06)
IL HB 2387, HB 2579 Rep. Bellock	Would provide state income tax deductions for contributions to and interest on a health savings account, established under the Medicare Modernization Act of 2003. (Filed 2/16/05; did not pass by end of session 12/06)
IL SB 173	Authorizes a credit union to act as a trustee or custodian under health savings accounts and similar tax-advantaged plans established under the federal Internal Revenue Code. (Filed 2/2/05; passed Senate and House 5/5/05; signed into law by governor  as Public Act 94-0150, 7/8/05)
IL HB 4430, HB 4431 (2006)	Would provide that a resident of Illinois or an employer may deposit contributions.  Provides income tax deductions for contributions to and interest on a health savings account, established under the MMA.. HB 4431 would provide that money reimbursed to an eligible individual or an employee for qualified medical expenses is exempt (Filed; did not pass by end of session 12/06)
IN HB 1001	The 2005 state budget includes language to conform Indiana income tax code with federal HSA exemptions. Effective 7/1/05. (Filed 1/06; signed into law by governor  as Public Law No. 82, 5/2/05)
IN HB 1179	Updates references to federal laws and regulations in the Uniform Consumer Credit Code; allows credit unions to offer health savings accounts. (Filed 1/6/05; signed into law by governor  as Public Law No. 141, 5/4/05)
IA HB 186	Conforms the Iowa state income tax deduction with the federal code; applies retroactively to January 1, 2003, for tax years beginning on or after that date. (Filed 1/05; passed House and Senate; signed into law by governor  4/13/05)
IA SB 314	Would relate to contributions made to medical savings accounts for state income tax purposes. (Filed and sent to committee 3/8/05, did not pass by end of regular session*)
KS HB 2098, HB 2276	Authorizes any bank to act as trustee or custodian to manage health savings accounts (HSAs) and  medical savings accounts (MSAs) without needing a special permit.  HB 2276 has the identical effect, but renumbers sections in HB2098. (Filed 1/20/2005; passed House 2/9/05; passed Senate 3/16/05;  signed into law by governor 3/28/05; HB 2276 filed 2/3/05; passed House 2/21/05; passed Senate 3/24/05;  signed into law by governor  4/13/05)
KS SB 257	Provides that contributions to health savings accounts by certain employers (small employers, sole proprietors, business partners and limited partners) are eligible for employers' state income tax credits up to $70 per month in year one;  $50 per month in year two and $35 per month in year three. (Filed 2/11/05; passed Senate 3/23/05; passed House 4/1/05;  signed into law by governor  4/12/05)
KY HB2A (’04), HB 117, HB 462 Rep. Harmon	Establishes a health savings account for employees and retired teachers participating in the State Health Insurance Plan; requires a high deductible insurance plan in conjunction with the health savings account for the 2006 plan year; sets the deductible for single coverage at $5, 000 and for family coverage at $10,000; requires policy to cover 100% eligible costs after the deductible is met.  HB 462 would require a single state-wide HSA choice be offered to public employees by insurers. (Filed and sent to committee 1/7/05, 2/18/05; did not pass by end of session 3/21/05)
KY HB 272	Conforms Kentucky state income tax code to federal tax law after 2001. Effective date: 3/18/05. (Filed 1/05; signed into law by governor  as Public Act 168, 3/18/05)
ME HP 146/LD 195, HP 382, HP 1053, SP 489 Rep. Rector	Would conform Maine income tax law to federal law regarding tax deductible contributions to health savings accounts, applying to state tax year 2005. (Filed 1/13/05; HP 146 amended and passed House and Senate 6/10/05, House and Senate non-concurred; did not pass 4/10/06)
ME HP 327	Would direct the Department of Health and Human Services to establish health savings accounts and a health care management program within the MaineCare (Medicaid) program, subject to a waiver from the federal Centers for Medicare and Medicaid Services. (Filed 1/27/05; did not pass Senate 4/5/05)
ME HP 1070A	Would require health insurance carriers to offer a catastrophic health plan as alternative coverage for each group plan; concerns employee options to choose a plan; would allow health savings accounts., (Filed 4/4/05; did not pass Senate 5/11/05)
ME HP 1086A, SP 625A	Would expand the Dirigo Health Insurance program to all residents, and requires that the Board of Directors of Dirigo Health develop a benefit package compatible with federally authorized health savings accounts and provide the opportunity for health savings accounts for all eligible individuals. Limits the out-of-pocket maximums, including deductibles, copayments and coinsurance. (Filed 4/4/05; did not pass Senate 5/11/05)
ME HP 1418	Provides that mandated benefits for prosthetic devices under health plans issues in combination with HSAs may be subject to the same deductibles and out-of-pocket limits that apply to overall benefits under such plans. (Filed 1/05; signed into law by governor  as Public Act 168 3/18/05)
ME HP 1358 (2006)	Would create requirements and standards for health savings accounts for small businesses. (Filed 1/10/06; did not pass committee by end of 2006 session)
MD HB 279	Would allow a tax deduction of 40% of the amount contributed by an employer to an employee health savings account; beginning in tax year 2005. (Filed and sent to committee 1/26/05; did not pass by end of regular session 4/05)
MD HB 469	Would require health insurers, nonprofit health service plans, and health maintenance organizations that offer policies or contracts of health insurance to individuals in the State to offer a high deductible health plan that qualifies for use with a health savings account authorized under the federal Medicare Prescription Drug, Improvement and Modernization Act of 2003. (Filed 2/1/05; withdrawn, did not pass by end of regular  session 3/8/05)
MD SB 521	Exempts HSA-related high deductible health policies from the prohibition of requiring a deductible for certain home visits to mothers and newborns. (Filed 1/06; signed into law by governor  as Public Act 316, 5/10/05)
MA H. 3028 Rep. Vallee	Would relate to health savings accounts and health care insurance contracts (Filed 1/05; did not pass committee by end of session 12/06)
MA	M.G.L. Chapter 62, Section 2(d)(1) establishes that, for tax years beginning on or after January 1, 2005, Massachusetts adopts the federal deduction allowed to individuals for contributions to a Health Savings Account, subject to federal limitations. [HSA tax guide, 2006]
MA H. 4850 Conference Comm.	Creates the Health Care Access and Affordability Act, a multi-prong approach toward universal coverage.  Section 60 enables HMOs to offer high-deductible coverage plans that are linked to health savings accounts, but restricts the maximum deductible to the maximum annual contribution to an HSA (individual coverage $2,700; family coverage $5,450). Such high-deductible policies may only be sold in combination with an HSA.  It also requires all individuals who can afford to do so to maintain health insurance through their employer, a state-run program, or in the individual market; private insurance companies would be encouraged to provide lower-cost plans.  (Different versions filed 1/05; conference committee redraft passed 4/4/06; signed into law by governor as Chapter 58, 4/12/06)
MI HB 4040, SB 197	Would give income tax credit for contributions to health savings accounts. (Filed and sent to committee 2/15/05, did not pass by end of regular session)
MI HB 4041	Would expand to include health savings accounts the exemption from health insurance mandates for certain small employer health benefit plans. (Filed and sent to committee 1/27/05, did not pass by end of regular session*)
MI HB 4790, HB 4791	Would create medical savings accounts and an income tax deduction for contributions for long-term care health care expenses. (Filed and sent to committee 5/17/05, did not pass by end of regular session*)
MI SB 198	Would give a single business tax credit for businesses that contribute to health savings accounts of employees. (Filed and sent to committee 2/15/05, did not pass by end of regular session*)
MN HB 138	Allows exemption/deduction of HSA contributions from state income taxes. (Filed 1/05; signed into law by governor as Chapter 4, in special session 7/13/05)
MN HB 9, HB 135, HB 1168, HB 1169, SB 54, SB 99, SB 194	Would conform state income tax deductions to federal tax changes to encourage consumer-driven health savings accounts. (Filed 1/6/05; sent to committees 2/05; did not pass by end of session 5/24/05*)
MN SB 1164, SB 1243, SB 2224 Sen. Ottman	Would conform the definition of net income for state income tax purposes to the HSA provisions in the federal Medicare Modernization Act of 2003. (Filed and sent to committee 2/24/05, ; did not pass by end of session 5/24/05*)
MS HB 999, HB 1128, HB 1213, SB 2633	Excludes funds deposited in a health savings account from gross income under the state income tax law; provides that withdrawals for purposes other than paying qualified medical expenses will counted as taxable gross income. (Filed 1/17/05; HB 999 and HB 1118 died in committee; HB 1213 passed House and Senate; signed into law by governor  3/29/05;   SB 2633 passed Senate and House; signed into law by governor 4/6/05)
MS HB 1457, SB 2963 (2006)	Would exempt amounts in health savings accounts from seizure and legal execution. (Filed and sent to committee 1/16/06; HB 1457 favorable committee report, 1/
MO SB 532	Would create the Medical Ownership Program, a Medicaid coverage program including managed health savings accounts (HSAs). (Filed and sent to committee 3/3/05; did not pass by end of regular session 5/30/05)
MT SB 242, SB 386	Would revise definition of dependent for medical savings account. (Filed 2/05, did not pass)
MT SB 467	Would create a high deductible health savings account option for state employees. (Filed 2/12/05; did not pass committee 3/1/05)
NE LB 465	Provides powers relating to health savings accounts; provides and changes provisions relating to exemptions from claims of creditors for medical and health savings accounts. (Filed 1/13/06; passed legislature; signed into law by governor 6/2/05)
NV AB 338	Makes changes relating to insurance regulation; provides for the regulation of medical discount plans; allows health insurers to offer policies of health insurance that have high deductibles and are in compliance with federal requirements for health savings accounts. (Filed 3/31/05; passed Assembly and Senate; signed into law by governor as Chapter 456, 6/17/05)
NV SB 240	Would require health insurers to provide policies of health insurance which have high deductibles with health savings account. (Filed 3/21/05; did not pass committee 5/28/05)
NH HB 290	Relates to the participation in health savings accounts for state and municipal employees. Also would exempt any balances in health savings accounts from the state interest and dividends tax. (Filed 1/26/05; favorable committee report 3/30/05, did not pass by end of regular session*)
NJ A 3440, S 2435, S 2574 Assm. Cohen Sen. Rice	Would provide for the establishment of health savings accounts.  Would exempt high deductible health plans (HDHPs) from mandated payment of benefits such as newborn hearing screening, blood lead level screening, immunizations, and medically required special infant formulas; the mandates would remain in force for all other health insurance policies. (Filed 10/21/04; carried over to 2005; A 3440 passed Assembly 6/23/05; did not pass by end of session; see signed law, AB 4543
NJ A 4543 Assm. Cohen	Concerns availability, deductibles, and certain treatment under high deductible health plans paid through federally qualified health savings accounts. Exempts high deductible policies with HSAs from state mandates for newborn hearing loss screening, measurement for lead poisoning for children and childhood immunizations, but requires HMOs with high deductible policies to offer "care services to any enrollee which include services provided in-network for "medically necessary preventive care as permitted by (the HSA) federal law." (Filed 12/12/05; passed Assembly and Senate; signed into law by governor as Chapter 248, 12/21/05)
NJ A 724, S 1944 (2006)	Would extend certain federal income tax advantages of individual health savings accounts to individual taxpayers under the New Jersey gross income tax. (Filed 1/10/06; held in committee 12/06, subject to carryover to 2007*)
NY A 2009, A 9964 (2006) Assm. Nesbitt, Assm Barclay	Would provide for the establishment of freedom health insurance plans; enabling the use of health savings accounts in New York. (A 2009 Filed 1/24/05, held in Insurance Committee 6/08/05, 12/05) (A 9964 filed 2/15/06; held in Insurance Committee 5/13/06 to 12/06)
NY S 6609 Sen. Rath (2006)	Would require private insurers to offer as an alternative health savings accounts and qualified high deductible health insurance contracts. (Filed 2/2/06; held in committee 12/06)
NY S 7104 Sen. Seward (2006)	Would exempt policies intended for use in combination with health savings accounts pursuant to federal HSA law, from most coverage requirements,  mandates and parity requirement for copayments and deductibles otherwise required by state law. FIled 3/24/06; passed Senate 6/20/06; did not pass Assembly by end of session 12/06)
ND HB 1208	Authorizes excluding high-deductible health plans from mental health, substance abuse and related mandates in order to meet federal requirements for tax qualification of health savings accounts. (Filed 1/5/05; passed House; passed Senate; signed into law by governor  3/15/05)
OH HB 5, SB 5	Would permit small employers to offer health care plans without mandated benefits otherwise required by statute,  and providing for the operation of health savings accounts consistent with federal laws, also would limit copayments and deductibles paid by persons insured by health benefit plans.  Effective 3/27/07. (Filed and sent to committees 1/24/05; SB 5 passed Senate 11/14/06; passed House 12/7/06; signed into law by governor 12/22/06)
OH HB 46 Rep. Schaffer	Authorizes all political subdivisions (cities, towns, counties, school districts) that provide health care benefits to use increased tax-deductibility of unreimbursed medical expenses and incorporates favorable state tax treatment of new health savings accounts .  Effective date 8/17/06. (Filed 2/15/05; passed House and Senate; signed into law by governor 5/16/06)
OH HB 193	Permits the sale of group life insurance to specified groups; provides that copayments for a high deductible plan linked to a health savings account are reasonable; authorizes higher deductibles for high deductible health plans linked to health savings accounts; relates to payment of premiums, private retirement plans, exclusion, limited coverage and life insurance policies to creditors. (Filed 4/12/05; passed House and Senate; signed into law by governor as Session Law 34, 8/16/05)
OK HB 1535	Authorizes and encourages the creation of the Health Savings Accounts, redefines employer's insurance and mandate exemptions. (Filed 1/21/05; passed House and Senate; signed into law by governor  as Chapter 129, 5/9/05)
OK HB 1848	Creates the Health Savings Account Act; provides requirements for health savings accounts; provides for tax treatment; provides that withdrawal of money for any other purpose is classified as income. Provides that a transfer under a divorce or separation instrument and the interest after transfer shall be treated as a health savings account. (Filed 1/21/05; passed House and Senate; signed in to law by governor, 6/6/05)
OR HB 2436	Would expand definition of 'salary' for purposes of benefits under Public Employees Retirement System; provides that salary includes amounts contributed by employee to Health Savings Account or Health Reimbursement Arrangement. (Filed and sent to committee, 2/2/05, did not pass)
OR HB 2952 Rep. Anderson	Would make HSAs tax deductible for state income tax purposes, by adopting automatic connection to changes in federal law that relate to health savings accounts for purposes of determining taxable income for Oregon income tax purposes. (Filed and sent to committee 3/16/05, did not pass)
PA HB 107 Rep. Payne	Authorizes the establishment and maintenance of health savings accounts and specifies restrictions on HSAs under state law.  Eliminates previous mandated requirement that insurers provide coverage of at least one home health visit for new mothers who are discharged from the hospital less than 48 hours following a normal delivery or 96 hours after a Caesarean delivery. Also changed required coverage of medical foods for the treatment of several health conditions.  Applies to tax years beginning with 2005. (Deleted from final bill: Would provide for special tax exclusions from state personal income tax) [HSA PA tax guide, 2006] (Filed 1/24/05; passed House and sent to Senate 5/24/05, signed into law by governor  as Act 48, 7/14/05)  (See partial repeal contained in SB 300 of 2006, below)
PA HB 2125 Rep. Payne	Would exempt HSA deposits and contributions from state income tax. (Filed 10/25/05; HB 2125 passed House 3/15/06; did not pass Senate committee 12/06)
PA SB 300 Sen. Armstrong	Repeals part of 2005 HSA law (section 4) that exempted "any income of a health savings account" or any amount paid or distributed out of an HSA. (Deleted from final bill: Would have exempted HSA deposits and contributions from state income tax.) (Filed 2/15/05; passed Senate 4/20/05; passed House 6/30/06; signed into law by governor as Act 67, 7/6/06)
RI HB 5228	Modifies state health mandate law to provide that a deductible and coinsurance factor may be applied to early intervention services covered by high deductible health plans issued in conjunction with health savings accounts. (Filed 2/1/05; passed House and sent to Senate 5/4/05, signed into law by governor   6/28/05)
TX HB 330 Rep. Berman	Exempts health savings accounts from seizure in legal cases for satisfaction of debts. Effective on signing, 5/24/05. (Filed 1/7/05; passed House 3/31/05; passed Senate 5/10/05; signed into law by governor  5/24/05)
TX HB 1795, SB 562	Would require the creation of health savings accounts (HSAs) by the state for individuals eligible to participate in the insurance coverage provided for state employees, retirees and their dependents. (Filed 3/1/05; passed House 5/12/05; did not pass Senate by end of regular session 5/19/05)
TX HB 1602	Amends the definition of high deductible health plan in state Insurance law; provides that no other provision of law, including mandates, may be construed to prevent use of deductibles or co-payments to qualify a policy or certificate of coverage as a HDHP. (Filed 1/05; signed into law by governor  5/24/05)
TX HB 2772 Rep. Farabee	Requires an evaluation of the long-term impact of implementing a health reimbursement account program or a health savings account and high-deductible health plan program as a part of the group benefits program for state employees, retirees and their dependents. (HB 1795 filed 3/1/05; passed House; held in Senate 5/16/05; HB 2772 passed House and Senate 5/27/05; signed into law by Governor  6/17/05)
UT HB 76 Rep. Daw	Requires a High Deductible Health Plan and HSA option for Public Employees Benefit and Insurance Program (PEHP). (Filed 1/4/06; passed House 2/13/06; passed Senate 3/1/06; signed into law by governor as Chapter 276, 3/17/06)
UT HB 246 Rep. Morley	Would authorize the state Health Data Committee, to collect data on the costs of episodes of health care and develop a plan to measure and compare costs of care. (Filed 1/11/06; passed House 2/22/06; did not pass Senate 3/1/06) |
UT HB 301 Rep. Hutchings	Would provide Consumer Access to Health Care Provider Charges, as part of consumer-driven and HSA health initiative. (Filed 1/19/06; did not pass House committee 3/1/06)
UT HB 334 Rep. Hutchings	Would require the Public Employees' Benefit and Insurance Program (PEHP) to offer a high deductible health plan with a federally qualified health reimbursement arrangement (HRA). (Filed 1/25/06; did not pass House 2/24/06; see enrolled HB 76 above)
VA HB 1492, SB 1097	Requires the Department of Taxation and the State Corporation Commission to amend the Virginia Medical Savings Account Plan to address the provisions of federal law that permit eligible individuals to establish health savings accounts to be called the Virginia Health Savings Account Plan; amends provisions facilitating the sale and use of high deductible health plans. (Filed 8/5/04; passed House & Senate; signed into law by governor as Acts of Assembly Chapters 503 &. 572, 3/22/05)
WA HB 1383, SB 5202 Rep. Condotta, Sen. Parlette	Would require the state Public Employees' Benefits plan to develop a health savings account option for employees. Amended to only require a study of public employee health plans and health savings account options (Filed 1/21/05; passed House 3/14/0505; did not pass Senate 4/24/05) (SB 5202 passed Senate 47y-0n, passed House 92y-4n, 4/20/05; reconsidered, did not pass House 24y-73n, 4/20/05)
WA SB 6090 Sen. Prentice	FY05-07 operating budget includes provision for a non-binding study by the Health Care Authority of health savings account option state Public Employees plan. (Filed 3/22/05; passed House and Senate 4/24/05; signed into law by governor  as Chapter 518, 5/17/05)
WA HB. 2555	Would provide that any insurer offering any health benefit plan to a small employer may offer small group health benefit plans that qualify as insurance coverage combined with a health savings account. (Filed and sent to committee 1/10/06)
WI AB 4 Rep. Kaufert	Would create a nonrefundable individual state income tax credit for 6.5 percent of the allowable amount that the individual claims as a federal tax deduction for a contribution to a health savings account (HSA). (Filed 1/05; passed Assembly 63y-33n, 2/15/05; passed Senate 19y-14n, 4/25/06; vetoed by governor, 5/26/06)
WI AB 341, SB 131 Rep. Strachota	Would relate to the offering of health savings accounts under the state employee health care coverage program. (Filed and sent to committees 3/31/05, 4/15/05, AB 341 amended 1/24/06; did not pass by committee deadline, 5/26/06)

* = State provides for carryover of 2005 bills to 2006 under some circumstances.