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HR 167 107th Congress House Taxation Annuities Civil Service pensions Cost of living adjustments Divorce Economics and Public Finance Education Education savings accounts Employee health benefits Estate tax Families Finance and Financial Sector Flexible benefit plans Government Operations and Politics Government paperwork Health Higher education Income tax Indexing (Economic policy) Individual retirement accounts

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…

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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: January 3, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 7, 2001
Referred to the Subcommittee on Health.
Jan 3, 2001
Referred to the House Committee on Ways and Means.
Jan 3, 2001
Introduced in House
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 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.

What's happening now February 7, 2001

Referred to the Subcommittee on Health.

 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 · Jan 31, 2001
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APA
U.S. Congress. (2026). H.R. 167: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-167/
MLA
"H.R. 167: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-167/.
Bluebook (legal)
H.R. 167, 107th Cong. (2026), https://openamerica.io/bill/107-HR-167/.
Markdown link
[H.R. 167: 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/107-HR-167/)
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