On Jan. 24, 2011, Gov. Scott Walker made good on a tax promise by signing the first bill of his four-year tenure. It"s not a big impact item, but Walker said it was an important part of a package of bills aimed at changing the state"s business climate.

(In an earlier item, we looked at a claim by Walker that the HSA change would allow more small businesses to offer health insurance for their employees. We rated that claim Barely True.)

As the Journal Sentinel reported, the legislation puts Wisconsin in line with most other states by making contributions to health savings accounts deducible on state income tax returns.

Republicans argue the accounts make people more cost-conscious, which can help control overall health-care costs. Democrats said the measure would add to the state's budget problems without creating jobs.