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United States · Bill · S

S. 966 (113th)

Medical FSA Improvement Act of 2013

referredUnited States· United States Congress· EN

Introduced

15 May 2013

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

12 August 2025

Summary

Medical FSA Improvement Act of 2013 - Amends the Internal Revenue Code to allow amounts in a flexible spending arrangement (FSA) that are not spent for medical care to be distributed to the FSA participant as taxable income after the close of a plan year (currently, such unspent amounts are forfeited). Includes such FSAs in the definition of tax-exempt cafeteria plans.

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Versions

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Documents

3 official files

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Sources

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