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HR 3947 110th Congress House Taxation Employee health benefits Finance and Financial Sector Flexible benefit plans Health Health insurance Income tax Labor and Employment Tax exclusion

To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements.

Introduced: October 23, 2007 Introduced by: Larson, John B. Democratic · Connecticut See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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
Oct 23, 2007
Referred to the House Committee on Ways and Means.
Oct 23, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit up to $500 of unused health benefits in a plan or other arrangement that provides for a health flexible spending arrangement to be carried forward to the next year of such health flexible spending arrangement without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan. Terminates such carryforward after 2009.

What's happening now October 23, 2007

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 3947: To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-3947/
MLA
"H.R. 3947: To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-3947/.
Bluebook (legal)
H.R. 3947, 110th Cong. (2026), https://openamerica.io/bill/110-HR-3947/.
Markdown link
[H.R. 3947: To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements.](https://openamerica.io/bill/110-HR-3947/)
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