,i  #aac? ,,congress  #a/ ,session  ,h4 
,r4 #afcd  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ah1 #bjac ,mr4
 ,b\/any 7= himself1 ,mr4 ,l>son (      
,connecticut1 ,mr4 ,rodney ,davis (     
,ill9ois1 & ,mr4 ,s*ock7 introduc$ !    
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to increase p>ticipation 9 m$ical 
flexible sp5d+ arrangem5ts4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,m$ical 
,,fsa ,improvem5t ,act ( #bjac4  #b4    
,addition ( taxable di/ributions  7a7   
,treatm5t ( ,am\nts ,exp5d$ = ,m$ical   
,c>e ,section #aje ( ! ,int]nal ,rev5ue 
,code ( #aihf 7relat+ to am\nts receiv$ 
"u accid5t & heal? plans7 is am5d$ by   
ins]t+ at ! end ! foll[+ new subsection3
  7k7 ,am\nts ,paid ,"u ,m$ical         
,flexible ,sp5d+ ,arrangem5ts  7#a7     
,application ( subsection 7b7 & section 
#ajf ,= purposes ( subsection 7b7 &     
section #ajf1 a plan %all n fail to be  
treat$ z flexible sp5d+ arrangem5t      

solely because su* plan1 9 addition to  
reimburs+ exp5ses incurr$ = m$ical c>e  
7z def9$ 9 subsection 7b77 dur+ ! plan  
ye>1 di/ributes = ! plan ye> all or a   
portion ( ! employee's balance4  7#b7   
,limitation ,p>agraph 7#a7 %all apply   
only 9 ! case t ! balance "u su*        
arrangem5t = a plan ye> is di/ribut$    
aft] ! close ( ! plan ye> to :i* !      
balance relates & n lat] ?an ! end ( !  
#g? mon? foll[+ ! close ( su* plan ye>4 
7#c7 ,tax treatm5t ( di/ribution ,any   
di/ribution to :i* p>agraph 7#a7 applies
 %all be treat$ z remun]ation ( !       
employee = employm5t = ! taxable ye> 9  
:i* x is di/ribut$4  7#d7 ,flexible     
sp5d+ arrangem5t ,! t]m flexible sp5d+  
arrangem5t means a b5efit program )9 !  
mean+ ( section #ajf7;c77#b7 7relat+ to 
long-t]m c>e b5efits74  4  7b7          
,additional ,def]r$ ,comp5sation        
,exception ,p>agraph 7#b7 ( section     
#abe7;d7 ( su* ,code 7relat+ to def]r$  
comp5sation "u a cafet]ia plan7 is am5d$
 by ins]t+ at ! end ! foll[+ new        

subp>agraph3  7,e7 ,exception = c]ta9   
flexible sp5d+ arrangem5ts ,subp>agraph 
7,a7 %all n apply to a flexible sp5d+   
arrangem5t 7)9 ! mean+ ( section        
#ajf7;c77#b77 z a result ( am\nts be+   
di/ribut$ to ! cov]$ employee 9         
accordance ) section #aje7k74  4  7c7   
,con=m+ ,am5dm5t ,section #dji;,a7d77#a7
 ( su* ,code is am5d$ by /rik+ & at !   
end ( subp>agraph 7,a71 by /rik+ ! p]iod
 at ! end ( subp>agraph 7,b7 & ins]t+ 1 
&1 & by add+ at ! end ! foll[+3  7,c7 a 
flexible sp5d+ arrangem5t :i* is subject
 to section #aje7k74  4  7d7 ,effective 
,date ,! am5dm5ts made by ?is section   
%all apply to plan ye>s beg9n+ aft]     
,decemb] #ca1 #bjad4  7e7 ,transition   
,rules ,9 ! case ( plan ye>s t beg9 be=e
 ! date ( ! enactm5t ( ?is ,act1 9      
implem5t+ ! am5dm5ts made by ?is section
 a flexible sp5d+ arrangem5t may all[ an
 individual to make a new election or to
 revise an exi/+ election "u su*        
arrangem5t s long z su* new or revis$   
election is made )9 #ij days aft] ! date

 ( ! enactm5t ( ?is ,act4