Revise state income tax medical care savings account investment options. An act generally revising medical care savings account laws; allowing investment of medical care savings account funds in stocks, bonds, and mutual funds; providing that investment options that qualify under a federal health savings account are permissible; providing a transition clause to allow a tax-free rollover from an existing medical care savings account; amending section 15-61-204, MCA; and providing an immediate effective date and a retroactive applicability date.