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HR 1177 108th Congress House

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

Introduced: March 11, 2003 See on congress.gov
Taxation Employee health benefitsFlexible benefit plansHealthIncome tax
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Labor and EmploymentTax exclusion
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Mar 11, 2003
Referred to the House Committee on Ways and Means.
Mar 11, 2003
Introduced in House
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 Latest action March 11, 2003

Referred to the House Committee on Ways and Means.

 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, with respect to any plan year, not more than $500 of unused health benefits may be carried forward to the next year of such arrangement or paid to or on behalf of an employee as compensation from employment. Sets forth rules for determining whether or not such benefits shall be included or excluded from income.
 Related & companion bills 1
  • S 1450 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in ca…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 20
All 20 Democratic 2 Republican 5
NETHERCUTT, GEORGE
· Jul 16, 2003
LUCAS, KEN
· Jun 17, 2003
 D
Davis, Danny K.
Illinois · Jun 3, 2003
 R
Wicker, Roger F.
Mississippi · Jun 3, 2003
 R
Wilson, Joe
South Carolina · May 15, 2003
BALLENGER, CASS
· Mar 11, 2003
Burr, Richard
· Mar 11, 2003
CHRISTENSEN, DONNA
· Mar 11, 2003
 R
Cole, Tom
Oklahoma · Mar 11, 2003
CRANE, PHILIP
· Mar 11, 2003
DREIER, DAVID
· Mar 11, 2003
FLETCHER, ERNEST
· Mar 11, 2003
 R
Graves, Sam
Missouri · Mar 11, 2003
HOEKSTRA, PETER
· Mar 11, 2003
Isakson, Johnny
· Mar 11, 2003
Janklow, William
· Mar 11, 2003
 D
Norton, Eleanor Holmes
District of Columbia · Mar 11, 2003
 R
Smith, Christopher H.
New Jersey · Mar 11, 2003
TIAHRT, TODD
· Mar 11, 2003
Toomey, Patrick
· Mar 11, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1177: To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-1177/
MLA
"H.R. 1177: To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-1177/.
Bluebook (legal)
H.R. 1177, 108th Cong. (2026), https://openamerica.io/bill/108-HR-1177/.
Markdown link
[H.R. 1177: 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/108-HR-1177/)
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