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United States · Bill · HR

H.R. 1177 (108th)

To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.

referredUnited States· United States Congress· EN

Introduced

11 March 2003

Last action

11 March 2003 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. DeMint, Jim [R-SC], Rep. Akin, W. Todd [R-MO-2], Rep. Ballenger, Cass [R-NC-10], Rep. Beauprez, Bob [R-CO-7], Sen. Burr, Richard [R-NC], Rep. Cannon, Chris [R-UT-3], Del. Christensen, Donna M. [D-VI-At Large], Rep. Coble, Howard [R-NC-6], Tom Cole, Rep. Cox, Christopher [R-CA-40], Rep. Crane, Philip M. [R-IL-12], Rep. Dreier, David [R-CA-33], Rep. English, Phil [R-PA-3], Rep. Fletcher, Ernie [R-KY-6], Trent Franks, Sam Graves, Rep. Hastings, Doc [R-WA-4], Rep. Hayes, Robin [R-NC-8], Rep. Hayworth, J. D. [R-AZ-5], Rep. Hoekstra, Peter [R-MI-2], Rep. Hostettler, John N. [R-IN-8], Sen. Isakson, Johnny [R-GA], Rep. Istook, Ernest J., Jr. [R-OK-5], Rep. Janklow, William J. [R-SD-At Large], WALTER JONES, Rep. Kolbe, Jim [R-AZ-5], Rep. LaHood, Ray [R-IL-18], Rep. Miller, Gary G. [R-CA-31], Rep. Musgrave, Marilyn N. [R-CO-4], Del. Norton, Eleanor Holmes [D-DC-At Large], Rep. Norwood, Charles W. [R-GA-10], Rep. Otter, C. L. (Butch) [R-ID-1], Rep. Paul, Ron [R-TX-22], Rep. Pitts, Joseph R. [R-PA-16], Rep. Rogers, Mike J. [R-MI-8], Rep. Ryun, Jim [R-KS-2], Christopher Smith, Rep. Terry, Lee [R-NE-2], Rep. Tiahrt, Todd [R-KS-4], Sen. Toomey, Patrick [R-PA], FRED UPTON, Rep. Weldon, Dave [R-FL-15], Rep. Wynn, Albert Russell [D-MD-4], Rep. Tancredo, Thomas G. [R-CO-6], Rep. Brown-Waite, Ginny [R-FL-5], Rep. Reynolds, Thomas M. [R-NY-26], Rep. Deal, Nathan [R-GA-9], Rep. Northup, Anne M. [R-KY-3]

Subjects

Taxation

Source updated

2 January 2025

Taxation

Summary

Amends the Internal Revenue Code to set forth that a plan or other arrangement shall not cease to count as a cafeteria plan solely because qualified benefits under such plan include a health flexible spending arrangement under which, with respect to any plan year, not more than $500 of unused health benefits may be carried forward to the next year of such arrangement or paid to or on behalf of an employee as compensation from employment. Sets forth rules for determining whether or not such benefits shall be included or excluded from income.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 11 March 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 11 March 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 11 March 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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Sponsors

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Related records

Sources

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