,i  #aaeth ,,congress  #b;d ,session    
,h4 ,r4 #fcac  ,,in ,,the ,,house ,,of  
,,representatives  ,july #f1 #bjah,mr4  
,stivers introduced the following bill2 
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 allow the carryforward of health       
flexible spending arrangement account   
balances4  #a4 ,short title ,this ,act  
may be cited as the ,responsible        
,additions and ,increases to ,sustain   
,employee ,health ,benefits ,act of     
#bjah4  #b4 ,carryforward of health     
flexible spending arrangement account   
balances  7a7 ,in general ,section #ajf 
of the ,internal ,revenue ,code of #aihf
 is amended by adding at the end the    
following new subsection3  7g7          
,carryforward of health flexible        
spending arrangement account balances ,a
 plan shall not fail to be treated as a 
health flexible spending arrangement    
under this section or section #aje      
merely because such arrangement's       

account balance 7or any portion thereof7
 determined as of the end of any plan   
year may be carried forward to the      
succeeding plan year4  4  7b7           
,conforming amendment ,section          
#abe7;d77#b7 of such ,code is amended by
 adding at the end the following new    
subparagraph3  7,e7 ,exception for      
health flexible spending arrangements   
,subparagraph 7,a7 shall not apply to a 
plan to the extent of amounts in a      
health flexible spending arrangement    
which may be carried forward as         
described in section #ajf7;g74  4  7c7  
,effective date ,the amendment made by  
this subsection shall apply to plan     
years beginning after ,december #ca1    
#bjah4