H.R. 3947 · 110th Congress
To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health…
Full title
To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements.
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Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
23 cosponsors · 12 D, 11 R
10 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
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 without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan.
What it does: CRS summary · Introduced in House · Oct 23, 2007
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 without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan. Terminates such carryforward after 2009.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: To amend the Internal Revenue Code of 1986 to provide for a carryforward of unused benefits in health flexible spending arrangements.
Latest action (Oct 23, 2007): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Oct 23, 2007
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.