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United States · Bill · HR

H.R. 63 (107th)

To amend the Internal Revenue Code of 1986 to allow unused benefits under cafeteria plans and flexible spending arrangements to be distributed.

referredUnited States· United States Congress· EN

Introduced

3 January 2001

Last action

Status

Referred to the House Committee on Ways and Means.

Sponsors

Subjects

Discovery layer

Source updated

7 April 2025

Summary

Amends the Internal Revenue Code to prohibit a cafeteria plan from failing to be treated as a cafeteria plan or flexible spending or similar arrangement solely because under such plan or other arrangement any nontaxable benefit which is unused as of the close of a taxable year may be distributed to the participant.

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Documents

3 official files

Introduced in House (text)

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Sources

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