[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1185 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 1185

 To amend the Internal Revenue Code of 1986 to provide the opportunity 
        for responsible health savings to all American families.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 27, 2015

Mr. Stivers (for himself, Ms. Michelle Lujan Grisham of New Mexico, Mr. 
 Simpson, Mr. Zinke, Mr. Poliquin, Mr. Delaney, Mr. Chabot, Mr. Babin, 
   Mrs. Blackburn, Mr. Fincher, Mr. Cramer, Mr. Tiberi, Mr. Kelly of 
  Pennsylvania, Mr. Schock, Mr. Hultgren, Mr. Harper, Mr. Hanna, Mr. 
Gosar, Mr. Ashford, Mr. Peterson, Ms. Sinema, and Ms. Fudge) introduced 
  the following bill; which was referred to the Committee on Ways and 
                                 Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide the opportunity 
        for responsible health savings to all American families.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Responsible Additions and Increases 
to Sustain Employee Health Benefits Act of 2015''.

SEC. 2. EXPANDABLE HEALTH FLEXIBLE SPENDING ARRANGEMENTS.

    (a) Expansion of Annual Maximum.--Paragraph (1) of section 125(i) 
of the Internal Revenue Code of 1986 is amended by striking ``$2,500'' 
and inserting ``$5,000, with an additional $500 per each additional 
employee dependent above two dependents''.
    (b) Carryforward of Unused Benefits.--Section 125(i) of the 
Internal Revenue Code of 1986 is amended by adding at the end the 
following new paragraph:
            ``(3) Carryforward of unused benefits.--
                    ``(A) In general.--A plan or arrangement may permit 
                a participant in a health flexible spending arrangement 
                to elect to carry forward any aggregate unused balances 
                in the participant's accounts under such arrangement as 
                of the close of any year to the succeeding year. Such 
                carryforward shall be treated as having occurred within 
                30 days of the close of the year.
                    ``(B) Limitation.--The amount which a participant 
                may elect to carry forward under subparagraph (A) from 
                any year shall be any aggregate unused balances in the 
                participant's account at the close of any year.
                    ``(C) Exclusion from gross income.--No amount shall 
                be included in gross income under this chapter by 
                reason of any carryforward under this paragraph.
                    ``(D) Coordination limits.--The maximum amount 
                which may be contributed to a health flexible spending 
                arrangement for any year to which an unused amount is 
                carried under this paragraph shall not be reduced by 
                such unused amount.''.
    (c) Conforming Amendment.--Section 125(i) of the Internal Revenue 
Code of 1986 is amended by striking ``Limitation on Flexible Spending 
Arrangements'' in the heading and inserting ``Special Rules for Health 
Flexible Spending Arrangements''.
    (d) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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