HR 3105 · 107th Congress · Taxation

To amend the Internal Revenue Code of 1986 to allow amounts elected for reimbursement of medical care expenses under a health flexible spending arrangements, as defined in Code Section 106(c)(2) and the regulations promulgated under Section 125, that are unused during a Plan Year to be carried over within the account to subsequent plan years for the reimbursement of future eligible medical expenses.

Introduced 2001-10-11· Sponsored by Rep. Royce, Edward R. [R-CA-39]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(2001-10-11)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow the limited (up to $2,000 annually) carryover of unused benefits from health flexible spending arrangements to subsequent taxable years to be used for the reimbursement of future medical expenses.…

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

Cosponsors (11)

11 Republicans