| http://www.w3.org/ns/prov#value | - HSAs were established in the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA, PL 108-173, Title XII, 117 Stat. 2469 (pdf, 1MB, 416p., from GPO).As explained in the CRS report, HSAs may be established with banks, insurance companies, or other entities approved by the Internal Revenue Service (IRS) to hold Individual Retirement Accounts (IRAs) or Medical Savings Accounts
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