,,ib  ,union ,calendar ,no4 #ffa  #aaeth
 ,,congress  #b;d ,session  ,h4 ,r4     
#fcac  ,report ,no4 #aae-hec  ,,in ,,the
 ,,house ,,of ,,representatives  ,july  
#f1 #bjah ,mr4 ,stivers introduced the  
following bill2 which was referred to   
the ,committee on ,ways and ,means      
,july #ai1 #bjah ,additional sponsors3  
,mr4 ,gonzalez of ,texas1 ,mr4 ,collins 
of ,georgia1 ,mrs4 ,walorski1 ,ms4      
,sinema1 ,mrs4 ,lesko1 and ,ms4         
,velzquez  ,july #ai1 #bjah ,reported   
with an amendment1 committed to the     
,committee of the ,whole ,house on the  
,state of the ,union1 and ordered to be 
printed ,strike out all after the       
enacting clause and insert the part     
printed in italic ,for text of          
introduced bill1 see copy of bill as    
introduced on ,july #f1 #bjah  ,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   
7h7 ,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           
,coordination with limitation on salary 
reduction contributions  7#a7 ,in       
general ,section #abe7;i7 of such ,code 
is amended by redesignating paragraph   
7#b7 as paragraph 7#c7 and by inserting 
after paragraph 7#a7 the following new  
paragraph3  7#b7 ,coordination with     

carryforward of account balances ,the   
dollar amount otherwise in effect under 
paragraph 7#a7 for any plan year shall  
be reduced by the excess 7if any7 of--  
7,a7 the amount of any account balance  
which is carried forward to such plan   
year from the preceding plan year1 over 
7,b7 #ejj4  4  7#b7 ,conforming         
amendments ,section #abe7;i7 of such    
,code is amended by striking taxable    
year each place it appears in paragraphs
 7#a7 and 7#c7 7as redesignated by      
paragraph 7#a7 of this subsection7 and  
inserting plan year4  7c7 ,coordination 
with cafeteria plan limitation on       
deferred compensation ,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;h74  4  7d7  

,effective date ,the amendment made by  
this section shall apply to plan years  
beginning after ,december #ca1 #bjah4   
,july #ai1 #bjah ,reported with an      
amendment1 committed to the ,committee  
of the ,whole ,house on the ,state of   
the ,union1 and ordered to be printed