Skip to main content
HR 27 106th Congress House Taxation Annuities Civil Service pensions Cost of living adjustments Economics and Public Finance Education Education savings accounts Finance and Financial Sector Flexible benefit plans Government Operations and Politics Health Higher education Income tax Indexing (Economic policy) Individual retirement accounts Labor and Employment Local employees Medical savings accounts Personal income tax State employees

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: January 6, 1999 See on congress.gov
 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
 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.

What's happening now January 6, 1999

Referred to the House Committee on Ways and Means.

 Committees of jurisdiction 1