,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #fcac  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #f1 #bjah,mr4   
,/iv]s introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ ! c>ry=w>d (     
heal? flexible sp5d+ arrangem5t acc\nt  
balances4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,responsible ,additions &  
,increases to ,su/a9 ,employee ,heal?   
,b5efits ,act ( #bjah4  #b4 ,c>ry=w>d ( 
heal? flexible sp5d+ arrangem5t acc\nt  
balances  7a7 ,9 g5]al ,section #ajf ( !
 ,int]nal ,rev5ue ,code ( #aihf is am5d$
 by add+ at ! end ! foll[+ new          
subsection3  7g7 ,c>ry=w>d ( heal?      
flexible sp5d+ arrangem5t acc\nt        
balances ,a plan %all n fail to be      
treat$ z a heal? flexible sp5d+         
arrangem5t "u ?is section or section    
#aje m]ely because su* arrangem5t's     
acc\nt balance 7or any portion !re(7    
det]m9$ z ( ! end ( any plan ye> may be 
c>ri$ =w>d to ! succe$+ plan ye>4  4    

7b7 ,con=m+ am5dm5t ,section            
#abe7;d77#b7 ( su* ,code is am5d$ by    
add+ at ! end ! foll[+ new subp>agraph3 
7,e7 ,exception = heal? flexible sp5d+  
arrangem5ts ,subp>agraph 7,a7 %all n    
apply to a plan to ! ext5t ( am\nts 9 a 
heal? flexible sp5d+ arrangem5t :i* may 
be c>ri$ =w>d z describ$ 9 section      
#ajf7;g74  4  7c7 ,effective date ,!    
am5dm5t made by ?is subsection %all     
apply to plan ye>s beg9n+ aft] ,decemb] 
#ca1 #bjah4