Skip to main content
H.R. 2658 107th Congress House

Health Care Account Act of 2001

Official title: To amend the Internal Revenue Code of 1986 to exclude employer contributions to health care expenditure accounts from gross income, and to amend title I of the… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to exclude employer contributions to health care expenditure accounts from gross income, and to amend title I of the Employee Retirement Income Security Act of 1974 to clarify the applicability of such title to plans employing such accounts.

Introduced: July 26, 2001 See on congress.gov
Taxation Business income taxCommerceEmployee health benefitsHealth
More subjectsShow fewer subjects
Health insuranceIncome taxLabor and EmploymentMedical savings accountsPersonal income taxTax deductionsTax exclusionTax exemptionTax penaltiesTax returnsWithholding tax
Sign in to write a letter Sign in to watch
This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 13, 2001
Referred to the Subcommittee on Employer-Employee Relations.
Jul 26, 2001
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Jul 26, 2001
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action November 13, 2001

Referred to the Subcommittee on Employer-Employee Relations.

 Plain-English summary Congressional Research Service
Health Care Account Act of 2001 - Amends the Internal Revenue Code to provide for the exclusion from income of an employee of both the amounts contributed by the employee's employer to any health care expenditure account of such employee and amounts contributed by the employee to such an account. Limits contributions and requires employers to make comparable contributions. Provides for the creation of such accounts and permits expenditures from such accounts for qualified medical expenses which are not compensated for by insurance.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) with respect to ERISA coverage of such accounts.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2658: Health Care Account Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-2658/
MLA
"H.R. 2658: Health Care Account Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-2658/.
Bluebook (legal)
H.R. 2658, 107th Cong. (2026), https://openamerica.io/bill/107-HR-2658/.
Markdown link
[H.R. 2658: Health Care Account Act of 2001](https://openamerica.io/bill/107-HR-2658/)
Report a problem