To amend the Internal Revenue Code of 1986 to allow amounts elected for reimbursement of medical care expenses under a health flexible spending arrangements, as defined in Code Section 106(c)(2) and the regulations promulgated under Section 125, that are unused during a Plan Year to be carried over within the account to subsequent plan years for the reimbursement of future eligible medical expenses.

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.

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3 official files

• Introduced in House (text)

  Introduced in House · EN · 11 October 2001

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• Introduced in House (PDF)

  Introduced in House · EN · 11 October 2001

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• Introduced in House

  summary · EN · 11 October 2001

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