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United States · Bill · HR

H.R. 4279 (108th)

To amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements, to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system, and to amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees.

openUnited States· United States Congress· EN

Introduced

5 May 2004

Last action

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Status

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 539.

Sponsors

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Subjects

Discovery layer

Source updated

7 April 2025

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Summary

Amends the Internal Revenue Code to permit up to $500 of unused health benefits in a plan or other arrangement that provides for a health flexible spending arrangement to be carried forward to the next year of such health flexible spending arrangement or be contributed to a health savings account without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan.

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Versions

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Documents

9 official files

Placed on Calendar Senate (text)

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Sponsors

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Sources

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