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

—

Status

Referred to the House Committee on Ways and Means.

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.

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Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 6 January 1999
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Introduced in House (PDF)
Introduced in House · EN · 6 January 1999
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Introduced in House
summary · EN · 6 January 1999
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Sources

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Official source: https://www.congress.gov/bill/106th-congress/house-bill/27
Open data entity: https://api.congress.gov/v3/bill/106/hr/27