To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.

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.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 22 May 2002

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• Introduced in House (PDF)

  Introduced in House · EN · 22 May 2002

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• Introduced in House

  summary · EN · 22 May 2002

  Open at official source

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