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    <number>1450</number>
    <updateDate>2023-01-15T06:17:49Z</updateDate>
    <updateDateIncludingText>2023-01-15T06:17:49Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <originChamberCode>S</originChamberCode>
    <type>S</type>
    <introducedDate>2003-07-24</introducedDate>
    <congress>108</congress>
    <committees>
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        <systemCode>ssfi00</systemCode>
        <name>Finance Committee</name>
        <chamber>Senate</chamber>
        <type>Standing</type>
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            <name>Referred to</name>
            <date>2003-07-24T18:58:51Z</date>
          </item>
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      </item>
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      <item>
        <title>To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.</title>
        <congress>108</congress>
        <number>1177</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2003-03-11</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
        <relationshipDetails>
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            <type>Identical bill</type>
            <identifiedBy>CRS</identifiedBy>
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      <item>
        <actionDate>2003-07-24</actionDate>
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            <systemCode>ssfi00</systemCode>
            <name>Finance Committee</name>
          </item>
        </committees>
        <sourceSystem>
          <name>Senate</name>
        </sourceSystem>
        <text>Read twice and referred to the Committee on Finance.</text>
        <type>IntroReferral</type>
      </item>
      <item>
        <actionDate>2003-07-24</actionDate>
        <text>Introduced in Senate</text>
        <type>IntroReferral</type>
        <actionCode>10000</actionCode>
        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
        </sourceSystem>
      </item>
    </actions>
    <sponsors>
      <item>
        <bioguideId>E000194</bioguideId>
        <fullName>Sen. Ensign, John [R-NV]</fullName>
        <firstName>JOHN</firstName>
        <lastName>ENSIGN</lastName>
        <party>R</party>
        <state>NV</state>
        <isByRequest>N</isByRequest>
      </item>
    </sponsors>
    <policyArea>
      <name>Taxation</name>
    </policyArea>
    <subjects>
      <legislativeSubjects>
        <item>
          <name>Commerce</name>
        </item>
        <item>
          <name>Economics and Public Finance</name>
        </item>
        <item>
          <name>Employee benefit plans</name>
        </item>
        <item>
          <name>Finance and Financial Sector</name>
        </item>
        <item>
          <name>Flexible benefit plans</name>
        </item>
        <item>
          <name>Government Operations and Politics</name>
        </item>
        <item>
          <name>Government paperwork</name>
        </item>
        <item>
          <name>Health</name>
        </item>
        <item>
          <name>Health insurance</name>
        </item>
        <item>
          <name>Income tax</name>
        </item>
        <item>
          <name>Insurance premiums</name>
        </item>
        <item>
          <name>Labor and Employment</name>
        </item>
        <item>
          <name>Medical economics</name>
        </item>
        <item>
          <name>Payroll deductions</name>
        </item>
        <item>
          <name>Tax deductions</name>
        </item>
        <item>
          <name>Tax exclusion</name>
        </item>
        <item>
          <name>Tax penalties</name>
        </item>
        <item>
          <name>Tax returns</name>
        </item>
        <item>
          <name>Wages</name>
        </item>
        <item>
          <name>Withholding tax</name>
        </item>
      </legislativeSubjects>
      <policyArea>
        <name>Taxation</name>
      </policyArea>
    </subjects>
    <summaries>
      <summary>
        <versionCode>00</versionCode>
        <actionDate>2003-07-24</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2003-09-15T21:28:40Z</updateDate>
        <text><![CDATA[ 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.]]></text>
      </summary>
    </summaries>
    <title>A bill to amend the Internal Revenue Code of 1986 to provide additional  choice  regarding unused health benefits in cafeteria plans and flexible spending arrangements.</title>
    <titles>
      <item>
        <titleType>Display Title</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to provide additional  choice  regarding unused health benefits in cafeteria plans and flexible spending arrangements.</title>
      </item>
      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>A bill to amend the Internal Revenue Code of 1986 to provide additional  choice  regarding unused health benefits in cafeteria plans and flexible spending arrangements.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
      </item>
    </titles>
    <textVersions>
      <item>
        <type>Introduced in Senate</type>
        <date>2003-07-24T04:00:00Z</date>
        <formats/>
      </item>
    </textVersions>
    <latestAction>
      <actionDate>2003-07-24</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
    </latestAction>
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    <dc:language>EN</dc:language>
    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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