The health care reform debate in the United States, raises many complex issues including those of coverage, accessibility, cost, accountability, and quality of health care. Underlying these policy considerations are issues regarding the status of health care as a constitutional or legal right. This book series analyses the constitutional and legal issues pertaining to the right of health care and the power of Congress to enact and fund health care programs. Other topics discussed in this volume include the constitutionality of the individual mandate; health insurance exchanges under the Patient Protection and Affordable Care Act (ACA); health care flexible spending accounts; tax-advantaged accounts for health care expenses; medical loss ratio requirements under the ACA; and an overview of health savings account rules.