[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6313 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 6313

To amend the Internal Revenue Code of 1986 to allow the carryforward of 
         health flexible spending arrangement account balances.


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                    IN THE HOUSE OF REPRESENTATIVES

                              July 6, 2018

 Mr. Stivers introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to allow the carryforward of 
         health flexible spending arrangement account balances.

    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 2018''.

SEC. 2. CARRYFORWARD OF HEALTH FLEXIBLE SPENDING ARRANGEMENT ACCOUNT 
              BALANCES.

    (a) In General.--Section 106 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(g) Carryforward of Health Flexible Spending Arrangement Account 
Balances.--A plan shall not fail to be treated as a health flexible 
spending arrangement under this section or section 105 merely because 
such arrangement's account balance (or any portion thereof) determined 
as of the end of any plan year may be carried forward to the succeeding 
plan year.''.
    (b) Conforming Amendment.--Section 125(d)(2) of such Code is 
amended by adding at the end the following new subparagraph:
                    ``(E) Exception for health flexible spending 
                arrangements.--Subparagraph (A) shall not apply to a 
                plan to the extent of amounts in a health flexible 
                spending arrangement which may be carried forward as 
                described in section 106(g).''.
    (c) Effective Date.--The amendment made by this subsection shall 
apply to plan years beginning after December 31, 2018.
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