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.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2001-10-11)
Plain Language Summary
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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