A bill to amend the Internal Revenue Code of 1986 to provide for the distribution of remaining balances in flexible spending arrangements upon termination from employment.

Summary

Amends the Internal Revenue Code to allow, without penalty, a participant in an employer-sponsored health or dependent care flexible spending arrangement to withdraw any remaining balance in such plans at the time such participant is separated from employment.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 15 December 2009

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 15 December 2009

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 15 December 2009 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 15 December 2009

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 15 December 2009

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 15 December 2009

  Open at official source

Sponsors

• Sen. Johanns, Mike [R-NE] · R · Sponsor
• · ssfi00 · Standing

Related records

No cross-record relationships stored yet.