[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2207 Introduced in House (IH)]

114th CONGRESS
  1st Session
                                H. R. 2207

    To amend the Internal Revenue Code of 1986 to repeal the dollar 
       limitation on contributions to flexible spending accounts.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 1, 2015

   Mrs. Mimi Walters of California (for herself, Mr. Rodney Davis of 
   Illinois, Mr. Lamborn, Mr. Joyce, Mr. Bishop of Michigan, and Mr. 
 Carter of Texas) 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 repeal the dollar 
       limitation on contributions to flexible spending accounts.

    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 ``Flexible Spending Account Act'' or 
the ``FSA Act''.

SEC. 2. REPEAL DOLLAR LIMITATION ON CONTRIBUTIONS TO FLEXIBLE SPENDING 
              ACCOUNTS.

    (a) In General.--Section 125 of the Internal Revenue Code of 1986 
is amended--
            (1) by striking subsection (i), and
            (2) by redesignating subsections (j), (k), and (l) as 
        subsections (i), (j), and (k), respectively.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2015.
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