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

<DOC>





                                                 Union Calendar No. 661
115th CONGRESS
  2d Session
                                H. R. 6313

                          [Report No. 115-853]

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


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              July 6, 2018

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

                             July 19, 2018

  Additional sponsors: Mr. Gonzalez of Texas, Mr. Collins of Georgia, 
        Mrs. Walorski, Ms. Sinema, Mrs. Lesko, and Ms. Velazquez

                             July 19, 2018

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]
[For text of introduced bill, see copy of bill as introduced on July 6, 
                                 2018]


_______________________________________________________________________

                                 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:
    ``(h) 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) Coordination With Limitation on Salary Reduction 
Contributions.--
            (1) In general.--Section 125(i) of such Code is amended by 
        redesignating paragraph (2) as paragraph (3) and by inserting 
        after paragraph (1) the following new paragraph:
            ``(2) Coordination with carryforward of account balances.--
        The dollar amount otherwise in effect under paragraph (1) for 
        any plan year shall be reduced by the excess (if any) of--
                    ``(A) the amount of any account balance which is 
                carried forward to such plan year from the preceding 
                plan year, over
                    ``(B) $500.''.
            (2) Conforming amendments.--Section 125(i) of such Code is 
        amended by striking ``taxable year'' each place it appears in 
        paragraphs (1) and (3) (as redesignated by paragraph (1) of 
        this subsection) and inserting ``plan year''.
    (c) Coordination With Cafeteria Plan Limitation on Deferred 
Compensation.--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(h).''.
    (d) Effective Date.--The amendment made by this section shall apply 
to plan years beginning after December 31, 2018.
                                                 Union Calendar No. 661

115th CONGRESS

  2d Session

                               H. R. 6313

                          [Report No. 115-853]

_______________________________________________________________________

                                 A BILL

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

_______________________________________________________________________

                             July 19, 2018

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed