This year, the Utah state income tax return is providing state tax benefits to individuals and businesses for health-care savings for the first time.

The 1995 Medical Care Savings Account Act created a new option for employers to address the rising cost of health-care insurance, according to a State Tax Commission spokeswoman.Employers now may purchase qualified higher-deductible health care plans for their employees and make state-tax-exempt deposits on their behalf to a medical case savings account.

Individuals also may purchase a qualified higher-deductible health plan and make state-tax-exempt deposits into a medical care savings account. Account holders may pay health insurance premiums, deductible or other eligible medical costs with medical care savings account funds.

Contributions made to a medical care savings account may not exceed $2,000 a year, or the amount of money equal to the eligible medical expenses paid out in that tax year by the account holder, whichever is greater.

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For more information, contact the commission at 297-2200.

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