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
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
Plain-English summary
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
Referred to the House Committee on Ways and Means.
Committees of jurisdiction
1