To amend the Internal Revenue Code of 1986 to allow the carryover of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

6 January 1999

Last action

6 January 1999 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Dreier, David [R-CA-26], Rep. Sessions, Pete [R-TX-17], Rep. Shays, Christopher [R-CT-4], Rep. Frost, Martin [D-TX-24], Rep. Armey, Richard K. [R-TX-26], Rep. Peterson, John E. [R-PA-5], Rep. Hill, Rick [R-MT-At Large], Rep. Burton, Dan [R-IN-5], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Hostettler, John N. [R-IN-8], Rep. Shadegg, John B. [R-AZ-3], Rep. Foley, Mark [R-FL-16], Rep. Emerson, Jo Ann [R-MO-8], Rep. Hayes, Robin [R-NC-8], Rep. Hastings, Doc [R-WA-4], Rep. Paul, Ron [R-TX-14], Rep. Pryce, Deborah [R-OH-15], Rep. Souder, Mark E. [R-IN-3], Rep. Bachus, Spencer [R-AL-6], Rep. Miller, Gary G. [R-CA-42], Rep. Doolittle, John T. [R-CA-4], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Smith, Christopher H. [R-NJ-4], Rep. Luther, Bill [D-MN-6], Rep. Cooksey, John [R-LA-5], Rep. Northup, Anne M. [R-KY-3], Rep. Johnson, Sam [R-TX-3], Rep. Weldon, Dave [R-FL-15], Rep. Lucas, Ken [D-KY-4], Rep. Kuykendall, Steven T. [R-CA-36], Rep. Goodlatte, Bob [R-VA-6], Rep. Manzullo, Donald A. [R-IL-16]

Subjects

Taxation, Education

Source updated

7 February 2024

Taxation · Education

Official source Download file View documents Share

Summary

Amends the Internal Revenue Code to permit: (1) annual carryover of up to $500 of unused nontaxable cafeteria plan and flexible spending arrangement benefits; or (2) such carryover to be distributed as taxable income, or rolled over tax free to certain retirement plans, an education individual retirement plan, or a medical savings account.

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

Timeline

6 January 1999
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
6 January 1999
Introduced
Introduced in House
Source: IntroReferral
6 January 1999
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 6 January 1999 · Download file

Documents

3 official files

Introduced in House (text)

View file Download file

This file cannot be previewed here. Use View or Download.

Leesvertaling

Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

Vertaal naar

Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Introduced in House (text)
Introduced in House · EN · 6 January 1999
View Download Open at official source
Introduced in House (PDF)
Introduced in House · EN · 6 January 1999
View Download Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 6 January 1999
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/106th-congress/house-bill/27
Open data entity: https://api.congress.gov/v3/bill/106/hr/27
us · 106-hr-27 · source updated 7 February 2024