Statements (14)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:United_States_federal_law
|
| gptkbp:amendedBy |
subsequent tax legislation
|
| gptkbp:appliesTo |
taxpayers with high-deductible health plans
|
| gptkbp:codifiedIn |
gptkb:Internal_Revenue_Code
|
| gptkbp:enactedBy |
gptkb:United_States_Congress
|
| https://www.w3.org/2000/01/rdf-schema#label |
IRS Code Section 223
|
| gptkbp:limitation |
annual HSA contribution amounts
|
| gptkbp:permits |
tax-deductible contributions to Health Savings Accounts
|
| gptkbp:prohibits |
non-qualified distributions without penalty
|
| gptkbp:provides |
tax-free distributions for qualified medical expenses
|
| gptkbp:regulates |
gptkb:Health_Savings_Accounts
|
| gptkbp:startDate |
2003
|
| gptkbp:bfsParent |
gptkb:Health_Savings_Account
|
| gptkbp:bfsLayer |
6
|