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HR 27 106th Congress House

To amend the Internal Revenue Code of 1986 to allow the carryover of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, and for other purposes.

Introduced: March 3, 1999 See on congress.gov
Taxation AnnuitiesCivil Service pensionsCost of living adjustmentsEconomics and Public Finance
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EducationEducation savings accountsFinance and Financial SectorFlexible benefit plansGovernment Operations and PoliticsHealthHigher educationIncome taxIndexing (Economic policy)Individual retirement accountsLabor and EmploymentLocal employeesMedical savings accountsPersonal income taxState employeesTax exclusionTax-deferred compensation plans
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 6, 1999
Referred to the House Committee on Ways and Means.
Jan 6, 1999
Introduced in House
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 Latest action January 6, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit: (1) annual carryover of up to $500 of unused nontaxable cafeteria plan and flexible spending arrangement benefits; or (2) such carryover to be distributed as taxable income, or rolled over tax free to certain retirement plans, an education individual retirement plan, or a medical savings account.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Republican 2
LUCAS, KEN
· May 12, 1999
 R
Smith, Christopher H.
New Jersey · Mar 3, 1999
FROST, MARTIN
· Feb 2, 1999
 R
Sessions, Pete
Texas · Jan 19, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 27: To amend the Internal Revenue Code of 1986 to allow the carryover of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, and for other purposes.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-27/
MLA
"H.R. 27: To amend the Internal Revenue Code of 1986 to allow the carryover of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, and for other purposes.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-27/.
Bluebook (legal)
H.R. 27, 106th Cong. (2026), https://openamerica.io/bill/106-HR-27/.
Markdown link
[H.R. 27: To amend the Internal Revenue Code of 1986 to allow the carryover of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, and for other purposes.](https://openamerica.io/bill/106-HR-27/)
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