Medical FSA Improvement Act of 2011
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Health Flexible Spending Arrangements Improvements Act of 2012 - Amends the Internal Revenue Code to allow a distribution to a participant in a flexible spending arrangement (FSA) of FSA funds not used to reimburse medical expenses by the end of the plan year (currently, unspent funds must be forfeited). Limits the amount of such distribution to the lesser of: (1) $500; or (2) the excess of the salary reduction contributions to the FSA, over reimbursements for medical expenses for the plan year. Includes such distributions in the gross income of the FSA participant for income and employment tax purposes.
Placed on the Union Calendar, Calendar No. 363.
- Introduced in House Formatted Text PDF Formatted XML
- Reported in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 1004: Health Flexible Spending Arrangements Improvements Act of 2012. 112th Congress. Open America. https://openamerica.io/bill/112-HR-1004/
"H.R. 1004: Health Flexible Spending Arrangements Improvements Act of 2012." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-1004/.
H.R. 1004, 112th Cong. (2026), https://openamerica.io/bill/112-HR-1004/.
[H.R. 1004: Health Flexible Spending Arrangements Improvements Act of 2012](https://openamerica.io/bill/112-HR-1004/)