Health Opportunity Patient Empowerment Act of 2006

[AI summary unavailable — showing source text] Health Opportunity Patient Empowerment Act of 2006 - Amends the Internal Revenue Code to: (1) allow a one-time tax-free transfer of amounts in a health flexible spending arrangement or a health reimbursement arrangement to a health savings account (HSA) if such transfer takes place by January 1, 2012; (2) repeal deductible limitations on tax deductions for contributions to HSAs; (3) require the Secretary of the Treasury to publish inflation adjustments for HSA contribution and deductible amounts by June 1 of each year; (4) allow individuals who establish an HSA after the beginning of a taxable year to make contributions to such account up to the full annual limit; (5) permit employers to make higher contributions to the HSAs of employees who are not highly compensated; and (6) allow a one-time tax-free rollover of individual retirement account funds to an HSA.…