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United States · Bill · HR

H.R. 1004 (112th)

Health Flexible Spending Arrangements Improvements Act of 2012

openUnited States· United States Congress· EN

Introduced

10 March 2011

Last action

Status

Placed on the Union Calendar, Calendar No. 363.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Medical FSA Improvement Act of 2011 - Amends the Internal Revenue Code to allow amounts in a flexible spending arrangement (FSA) that are not spent for medical care to be distributed to the FSA participant as taxable income after the close of a plan year (currently, such unspent amounts are forfeited). Includes such FSAs in the definition of tax-exempt cafeteria plans.

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Documents

6 official files

Reported in House (text)

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