HR 27 · 106th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow the carryover of unused nontaxable benefits under cafeteria plans and flexible spending arrangements, and for other purposes.

Introduced 1999-01-06· Sponsored by Rep. Dreier, David [R-CA-28]· House

Bill Progress

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Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1999-01-06)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit: (1) annual carryover of up to $500 of unused nontaxable cafeteria plan and flexible spending arrangement benefits; or (2) such carryover to be distributed as taxable income, or rolled over tax free to certain retirement plans, an education individual retirement plan, or a medical savings account.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

1 Democrat19 Republicans
Rep. Sessions, Pete [R-TX-5]TX
Rep. Shays, Christopher [R-CT-4]CT
Rep. Frost, Martin [D-TX-24]TX
Rep. Armey, Richard K. [R-TX-26]TX
Rep. Peterson, John E. [R-PA-5]PA
Rep. Hill, Rick [R-MT-At Large]MT
Rep. Burton, Dan [R-IN-6]IN
Rep. Myrick, Sue Wilkins [R-NC-9]NC
Rep. Hostettler, John N. [R-IN-8]IN
Rep. Shadegg, John B. [R-AZ-4]AZ
Rep. Foley, Mark [R-FL-16]FL
Rep. Emerson, Jo Ann [R-MO-8]MO
Rep. Hayes, Robin [R-NC-8]NC
Rep. Hastings, Doc [R-WA-4]WA
Rep. Paul, Ron [R-TX-14]TX
Rep. Pryce, Deborah [R-OH-15]OH
Rep. Souder, Mark E. [R-IN-4]IN
Rep. Bachus, Spencer [R-AL-6]AL
Rep. Miller, Gary G. [R-CA-41]CA
Rep. Doolittle, John T. [R-CA-4]CA