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H.R. 1495 (111th): Comprehensive Health Care Reform Act of 2009

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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

3/12/2009--Introduced. Comprehensive Health Care Reform Act of 2009 - Amends the Internal Revenue Code to: (1) revise the tax credit for the health insurance costs of a taxpayer, the taxpayer's spouse, and dependents to increase the amount of, and expand eligibility criteria for, such credit; (2) permit up to $500 of unused health benefits under a health flexible spending arrangement to be carried over to a succeeding plan year or paid directly to an employee as compensation; (3) revise the tax deduction for payments to a health savings account to eliminate the requirement for coverage under a high deductible health plan; and (4) repeal the 7.5% threshold limitation on the tax deduction of medical and dental expenses.