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HR 4368 110th Congress House Taxation Armed Forces and National Security Armed forces reserves Flexible benefit plans Income tax Labor and Employment Tax exclusion

To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals called to active duty.

Introduced: December 11, 2007 See on congress.gov
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
Dec 11, 2007
Referred to the House Committee on Ways and Means.
Dec 11, 2007
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow penalty-free distributions of amounts from a flexible spending arrangement to members of a military reserve component ordered or called to active duty for at least 180 days or for an indefinite period.

What's happening now December 11, 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. 4368: To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals called to active duty.. 110th Congress. Open America. https://openamerica.io/bill/110-HR-4368/
MLA
"H.R. 4368: To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals called to active duty.." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-4368/.
Bluebook (legal)
H.R. 4368, 110th Cong. (2026), https://openamerica.io/bill/110-HR-4368/.
Markdown link
[H.R. 4368: To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals called to active duty.](https://openamerica.io/bill/110-HR-4368/)
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