Highlights of Health Care Reform
- Limitations on Flexible Spending Arrangements
- Modification of Itemized Deductions for Medical Expenses
- Additional Hospital Insurance Tax on High Income Taxpayers
- Adult Dependents
- Distributions for Medicine Only if for Prescription Drugs or Insulin
- Increase in Additional Tax on HSAs not used for Medical Expenses
- Free Choice Vouchers
- Expansion of Adoption Credit and Income Exclusion