H.R. 176 · 108th Congress

To amend the Internal Revenue Code of 1986 to allow amounts elected for reimbursement of medical care expenses under a health flexible spending arrangement that are unused during a plan year to be carried over for such use for subsequent plan years.

Stage
In committee
Sponsor
Ed Royce
Introduced
2003-01-07
Latest action
2003-01-07 · Introduced in House

Summary

Amends the Internal Revenue Code to allow the limited (up to $2,000 annually) carryover of unused benefits from health flexible spending arrangements to subsequent taxable years to be used for the reimbursement of future medical expenses.