,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #bhjb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #h1       
#bjah,mr4 ,blunt introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide the  
opportunity for responsible health      
savings to all ,american families4  #a4 
,short title ,this ,act may be cited as 
the ,responsible ,additions and         
,increases to ,sustain ,employee ,health
 ,benefits ,act of #bjah4  #b4          
,expandable health flexible spending    
arrangements  7a7 ,expansion of annual  
maximum  7#a7 ,in general ,paragraph    
7#a7 of section #abe7;i7 of the         
,internal ,revenue ,code of #aihf is    
amended--  7,a7 by striking #b1ejj and  
inserting #e1jjj1 with an additional    
#ejj per each additional employee       
dependent above two dependents2 and     
7,b7 by inserting at the end the        
following3 ,an additional employee      

dependent may not be taken into account 
under the preceding sentence for any    
taxable year if such additional employee
 dependent has been taken into account  
by another person under such sentence   
for such taxable year44  7#b7           
,adjustment for inflation ,paragraph    
7#b7 of section #abe7;i7 of the         
,internal ,revenue ,code of #aihf is    
amended-- 7,a7 by striking ,december    
#ca1 #bjac and inserting ,december #ca1 
#bjah2  7,b7 by striking the dollar     
amount and inserting each of the dollar 
amounts2 and  7,c7 in subparagraph 7,b71
 by striking calendar year #bjab and    
inserting calendar year #bjag4  7b7     
,carryforward of unused benefits        
,section #abe7;i7 of the ,internal      
,revenue ,code of #aihf is amended by   
adding at the end the following new     
paragraph3  7#c7 ,carryforward of unused
 benefits  7,a7 ,in general ,a plan or  
arrangement may permit a participant in 
a health flexible spending arrangement  
to elect to carry forward any aggregate 

unused balances in the participant's    
accounts under such arrangement as of   
the close of any year to the succeeding 
year4 ,such carryforward shall be       
treated as having occurred within #cj   
days of the close of the year4  7,b7    
,limitation ,the amount which a         
participant may elect to carry forward  
under subparagraph 7,a7 from any year   
shall be any aggregate unused balances  
in the participant's account at the     
close of any year4  7,c7 ,exclusion from
 gross income ,no amount shall be       
included in gross income under this     
chapter by reason of any carryforward   
under this paragraph4  7,d7             
,coordination limits ,the maximum amount
 which may be contributed to a health   
flexible spending arrangement for any   
year to which an unused amount is       
carried under this paragraph shall not  
be reduced by such unused amount4  4    
7c7 ,conforming amendment ,section      
#abe7;i7 of the ,internal ,revenue ,code
 of #aihf is amended by striking        

,limitation on flexible spending        
arrangements in the heading and         
inserting ,special rules for health     
flexible spending arrangements4  7d7    
,effective date ,the amendments made by 
this section shall take effect on the   
date of the enactment of this ,act4