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HR 3034 106th Congress House

To amend the Internal Revenue Code of 1986 to allow unused benefits from cafeteria plans to be carried over into later years and used for health care reimbursement rollover accounts and certain other…

Official title: To amend the Internal Revenue Code of 1986 to allow unused benefits from cafeteria plans to be carried over into later years and used for health care reimburse… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow unused benefits from cafeteria plans to be carried over into later years and used for health care reimbursement rollover accounts and certain other plans, arrangements, or accounts.

Introduced: October 25, 1999 See on congress.gov
Taxation AnnuitiesCivil Service pensionsCost of living adjustmentsDivorce
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Economics and Public FinanceEducationEducation savings accountsEmployee health benefitsEstate taxFamiliesFinance and Financial SectorFlexible benefit plansGovernment Operations and PoliticsGovernment paperworkHealthHigher educationIncome taxIndexing (Economic policy)Individual retirement accountsLabor and EmploymentLawLocal employeesMedical savings accountsPersonal income taxSeparation (Law)State employeesTax exclusionTax exemptionTax-deferred compensation plansTrusts and trustees
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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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 15, 1999
Referred to the Subcommittee on Health.
Oct 7, 1999
Sponsor introductory remarks on measure. (CR H9520)
Oct 6, 1999
Referred to the House Committee on Ways and Means.
Oct 6, 1999
Introduced in House
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 Latest action October 15, 1999

Referred to the Subcommittee on Health.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permit: (1) annual carryover of up to $3000 of unused benefits under cafeteria plans or flexible spending or similar arrangements; and (2) in lieu of a carryover, such amount to be rolled over as nontaxable income when transferred to certain retirement plans, a medical savings account, an education individual retirement account, or health care reimbursement rollover account. Authorizes an annual cost-of-living adjustment to the $3000 limit.

Exempts a health care reimbursement rollover account from Federal income tax unless such account ceases to be that type of account. Subjects such account to taxation on unrelated business income. Outlines account qualification requirements. Considers as nontaxable income any amounts paid out of such accounts when used exclusively for qualified medical expenses, while considering as taxable any amounts used otherwise. Excludes account funds from estate taxes. Considers the transfer of such an account to a designated beneficiary as if the beneficiary were the original account holder. Authorizes the Secretary of the Treasury to require from an account trustee appropriate reports concerning account contributions, distributions, and related matters.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Oct 25, 1999
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APA
U.S. Congress. (2026). H.R. 3034: To amend the Internal Revenue Code of 1986 to allow unused benefits from cafeteria plans to be carried over into later years and used for health care reimbursement rollover accounts and certain other plans, arrangements, or accounts.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3034/
MLA
"H.R. 3034: To amend the Internal Revenue Code of 1986 to allow unused benefits from cafeteria plans to be carried over into later years and used for health care reimbursement rollover accounts and certain other plans, arrangements, or accounts.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3034/.
Bluebook (legal)
H.R. 3034, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3034/.
Markdown link
[H.R. 3034: To amend the Internal Revenue Code of 1986 to allow unused benefits from cafeteria plans to be carried over into later years and used for health care reimbursement rollover accounts and certain other plans, arrangements, or accounts.](https://openamerica.io/bill/106-HR-3034/)
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