H.R. 6313 — Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2018 | PoliFocus

H.R. 6313115th Congress

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2018

To amend the Internal Revenue Code of 1986 to allow the carryforward of health flexible spending arrangement account balances.

Subjects

Taxation

Summary

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2018

This bill amends the Internal Revenue Code to allow unused health flexible spending arrangement (FSA) account balances (or a portion of the balances) to be carried forward into the next plan year.

For a year in which a balance is carried forward from the preceding year, the dollar limitation on salary reduction contributions to an FSA must be reduced by the amount by which the carried forward balance exceeds $500.

Full Text

Related Legislation

H.R. 6311Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act of 2018
2018-07-26Received in the Senate.
Related
H.R. 1204Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2017
2017-02-17Referred to the House Committee on Ways and Means.
Related
S. 2802Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2018
2018-05-08Read twice and referred to the Committee on Finance.
Related

Legislative Actions

2018-07-06
Introduced in House
2018-07-06
Introduced in House
2018-07-06
Referred to the House Committee on Ways and Means.
2018-07-11
Committee Consideration and Mark-up Session Held.
2018-07-11
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 14.
2018-07-19
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-853.
2018-07-19
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-853.
2018-07-19
Placed on the Union Calendar, Calendar No. 661.

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