Tax Provisions in the Tax Relief and Health Care Act of 2006 (H.R. 6111)

Publication Date: December 2006

Publisher: Library of Congress. Congressional Research Service

Author(s):

Research Area: Banking and finance; Health

Type:

Abstract:

As one of the last acts of the 109th Congress, the House and Senate passed the Tax Relief and Health Care Act of 2006 (H.R. 6111). This report summarizes the tax provisions in Division A -- Title I (extenders), Title II (energy tax provisions), Title III (health savings accounts), and Title IV (other provisions). For more information on tax extenders, see CRS Report RL32367, Temporary Tax Provisions ("Extenders") Expired in 2005; for information on energy tax policy, see CRS Report RL33578, Energy Tax Policy: History and Current Issues; for information on health savings accounts, see CRS Report RL33257, Health Savings Accounts: Overview of Rules for 2007. Title I -- Extenders. Sections 101 to 122 extend various expiring tax provisions. The following provisions are extended through 2007: