The Tax Relief and Health Care Act of 2006, includes a package of tax extenders, provisions affecting health savings accounts and other provisions in the United States.

Tax provisions

Extenders

The Act retroactively extended for two years (through December 31, 2007) certain provisions that had expired at the end of 2005, including: In addition, the Act extended (through December 31, 2007) certain provisions that would otherwise expire at the end of 2006, including: The Act extended the new markets tax credit through the end of 2008 and requires that future regulations ensure that non-metropolitan counties receive a proportional allocation of qualified entity investments. The Act extended through December 31, 2008, numerous energy provisions that would otherwise have expired at the end of 2007, including:

Health savings account provisions

Several provisions affect health savings accounts (HSAs), including provisions dealing with limitations on HSA contributions and tax-free rollovers to HSAs from health reimbursement accounts, flexible spending accounts and individual retirement accounts.

Other provisions

Other provisions include: The Act makes permanent certain provisions that were included as temporary provisions in the Tax Increase Prevention and Reconciliation Act of 2005 and were otherwise scheduled to expire after 2010, including: