To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to subsequent plan years or deposited into certain health or retirement plans.

3.0.0 1803 2019-11-15T21:48:08Z 2019-11-15T21:48:08Z House H HR 2005-04-21 109 hswm00 Ways and Means Committee House Standing hswm02 Health Subcommittee Referred to 2005-04-27T13:42:54Z Referred to 2005-04-21T14:07:00Z 2005-04-27 hswm02 Health Subcommittee 1 House committee actions Referred to the Subcommittee on Health. Committee 2005-04-21 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2005-04-21 Introduced in House IntroReferral Intro-H 9 Library of Congress 2005-04-21 Introduced in House IntroReferral 1000 9 Library of Congress R000487 Rep. Royce, Edward R. [R-CA-40] ED ROYCE R CA 40 N Taxation Annuities Employee health benefits Flexible benefit plans Health Income tax Individual retirement accounts Labor and Employment Medical economics Medical savings accounts Tax exclusion Tax-deferred compensation plans Taxation

00 2005-04-21 Introduced in House 2005-05-06T19:41:35Z Amends the Internal Revenue Code to permit up to $500 of unused health benefits to be carried forward to the next year of a health or retirement plan or arrangement, or to be contributed to a health savings account or a qualified retirement plan, without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan. Sets forth rules for the tax treatment of contributions to such plans.

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To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to subsequent plan years or deposited into certain health or retirement plans. Display Title To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to subsequent plan years or deposited into certain health or retirement plans. Official Title as Introduced To amend the Internal Revenue Code of 1986 to allow amounts in a health flexible spending arrangement that are unused during a plan year to be carried over to subsequent plan years or deposited into certain health or retirement plans. Introduced in House 2005-04-21T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109hr1803ih/xml/BILLS-109hr1803ih.xml 2005-04-27 Referred to the Subcommittee on Health. text/xml EN 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. Congressional Research Service, Library of Congress 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.