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Health/Medical-Related Tax Changes

Archer Medical Savings Accounts (MSAs)
For 2008 and 2009, the minimum annual deductible, maximum annual deductible, and the maximum out-of-pocket expenses limit have increased.

Health Coverage Tax Credit
Information on credit increase, new enrollees, TAA recipients, and coverage under employee benefit plans.

Health Flexible Spending Arrangements (FSAs)
A special rule allows amounts in a health FSA to be distributed to reservists ordered or called to active duty.

Health Savings Accounts (HSAs)
The minimum/maximum annual deductible, out-of-pocket expenses,and maximum contribution amounts have increased for 2008 and 2009.

Long-Term Care Premiums
For 2008 and 2009, the maximum amount of qualified long-term care premiums includible as medical expenses has increased.



Page Last Reviewed or Updated: July 09, 2009