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HR 4804 107th Congress House Taxation Employee health benefits Flexible benefit plans Health Income tax Labor and Employment Personal income tax Tax exclusion

To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.

Introduced: May 22, 2002 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 22, 2002
Referred to the House Committee on Ways and Means.
May 22, 2002
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to set forth that a plan or other arrangement shall not cease to count as a cafeteria plan solely because qualified benefits under such plan include a health flexible spending arrangement under which not more than $500 of unused health benefits may be carried forward to the next year or paid as compensation. Sets forth rules for determining whether or not such benefits shall be included or excluded from income.
What's happening now May 22, 2002

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 3113 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafe…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 1 Republican 5
R
Graham, Lindsey
South Carolina · Sep 13, 2002
 R
Smith, Christopher H.
New Jersey · Sep 13, 2002
 R
Wicker, Roger F.
Mississippi · Sep 13, 2002
 R
Wilson, Joe
South Carolina · Sep 4, 2002
 D
Davis, Danny K.
Illinois · Jul 11, 2002
 R
Sessions, Pete
Texas · Jun 6, 2002
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4804: To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-4804/
MLA
"H.R. 4804: To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-4804/.
Bluebook (legal)
H.R. 4804, 107th Cong. (2026), https://openamerica.io/bill/107-HR-4804/.
Markdown link
[H.R. 4804: To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.](https://openamerica.io/bill/107-HR-4804/)
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