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United States · Bill · HR

H.R. 4804 (107th)

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

22 May 2002

Last action

22 May 2002 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Sen. DeMint, Jim [R-SC], Rep. Phelps, David D. [D-IL-19], Rep. Cooksey, John [R-LA-5], Rep. LaTourette, Steven C. [R-OH-14], Rep. Sessions, Pete [R-TX-17], Rep. Shimkus, John [R-IL-15], Rep. Hostettler, John N. [R-IN-8], Rep. Jones, Walter B., Jr. [R-NC-3], Rep. Myrick, Sue Wilkins [R-NC-9], Rep. Ryun, Jim [R-KS-2], Rep. Hart, Melissa A. [R-PA-4], Rep. Cox, Christopher [R-CA-48], Rep. Cubin, Barbara [R-WY-At Large], Rep. Shadegg, John B. [R-AZ-3], Rep. Akin, W. Todd [R-MO-2], Rep. Bartlett, Roscoe G. [R-MD-6], Rep. Hoekstra, Peter [R-MI-2], Rep. Pence, Mike [R-IN-6], Rep. Sullivan, John [R-OK-1], Rep. Gutknecht, Gil [R-MN-1], Sen. Burr, Richard [R-NC], Rep. Hastings, Doc [R-WA-4], Rep. Tancredo, Thomas G. [R-CO-6], Rep. Terry, Lee [R-NE-2], Rep. Souder, Mark E. [R-IN-3], Rep. Davis, Danny K. [D-IL-7], Rep. Fattah, Chaka [D-PA-2], Rep. Rogers, Mike J. [R-MI-8], Rep. Crane, Philip M. [R-IL-8], Rep. Kerns, Brian D. [R-IN-7], Rep. Cannon, Chris [R-UT-3], Rep. Upton, Fred [R-MI-6], Rep. Otter, C. L. (Butch) [R-ID-1], Rep. Tiahrt, Todd [R-KS-4], Rep. Miller, Gary G. [R-CA-42], Rep. Pitts, Joseph R. [R-PA-16], Rep. Riley, Bob [R-AL-3], Rep. Ballenger, Cass [R-NC-10], Rep. Weldon, Dave [R-FL-15], Sen. Flake, Jeff [R-AZ], Rep. Schaffer, Bob [R-CO-4], Rep. Pickering, Charles W. "Chip" [R-MS-3], Rep. Brown, Henry E., Jr. [R-SC-1], Rep. Fletcher, Ernie [R-KY-6], Sen. Isakson, Johnny [R-GA], Rep. Wilson, Joe [R-SC-2], Rep. Kolbe, Jim [R-AZ-8], Rep. Coble, Howard [R-NC-6]

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 not more than $500 of unused health benefits may be carried forward to the next year or paid as compensation. 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. 22 May 2002

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 May 2002

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 May 2002

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 22 May 2002

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 22 May 2002

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 22 May 2002

    Open at official source

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Sponsors

Showing 48 of 67 sponsors and actors.

Related records

Sources

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