H.R. 2207 — Introduced in House

I 114th CONGRESS 1st Session H. R. 2207 IN THE HOUSE OF REPRESENTATIVES May 1, 2015 Mrs. Mimi Walters of California (for herself, Mr. Rodney Davis of Illinois, Mr. Lamborn, Mr. Joyce, Mr. Bishop of Michigan, and Mr. Carter of Texas) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to repeal the dollar limitation on contributions to flexible spending accounts. 1. Short title This Act may be cited as the Flexible Spending Account Act or the FSA Act. 2. Repeal dollar limitation on contributions to flexible spending accounts (a) In general Section 125 of the Internal Revenue Code of 1986 is amended— (1) by striking subsection (i), and (2) by redesignating subsections (j), (k), and (l) as subsections (i), (j), and (k), respectively. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2015.