HR 4279 · 108th Congress · Taxation
To amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements, to improve patient access to health care services and provide improved medical care by reducing the excessive burden the liability system places on the health care delivery system, and to amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees.
Bill Progress
✓
Introduced✓
Committee✓
House Vote4
Senate5
EnactedLatest: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 539.(2004-05-21)
Recorded Votes
How Did Your Rep Vote?
Enter a ZIP code or representative's name
Plain Language Summary
[AI summary unavailable — showing source text]
Amends the Internal Revenue Code to permit up to $500 of unused health benefits in a plan or other arrangement that provides for a health flexible spending arrangement to be carried forward to the next year of such health flexible spending arrangement or be contributed to a health savings account without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (16)
16 Republicans