,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fhbd  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ab1 #bjbj,mr4  
,kilmer 7for himself and ,mrs4 ,rodgers 
of ,washington7 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 provide for the      
carryover of the remaining #bjbj balance
 in health flexible spending            
arrangements4  #a4 ,carryover of        
remaining #bjbj balance in health       
flexible spending arrangements  7a7 ,in 
general ,section #abe of the ,internal  
,revenue ,code of #aihf is amended by   
redesignating subsections 7k7 and 7l7 as
 subsections 7l7 and 7m71 respectively1 
and by inserting after subsection 7j7   
the following3  7k7 ,health ,,fsa ,for  
purposes of this title-- 7#a7 ,carryover
 to #bjba ,any portion of the balance in
 the employee's account under a health  
flexible spending arrangement remaining 
at the end of the plan year beginning in

 #bjbj may be carried to the first plan 
year beginning in #bjba4  7#b7          
,treatment of carryover amount ,of the  
amount carried to #bjba under paragraph 
7#a7-- 7,a7 #ejj shall not be treated as
 a contribution to such arrangement for 
the first plan year beginning in #bjba1 
and  7,b7 the amount that exceeds #ejj  
shall be treated as a contribution to   
such arrangement for the first plan year
 beginning in #bjba4  7#c7 ,treatment as
 cafeteria plan and health fsa ,a plan  
or other arrangement shall not fail to  
be treated as a cafeteria plan or health
 flexible spending arrangement 7and     
shall not fail to be treated as an      
accident or health plan7 for a plan year
 ending in #bjbj or #bjba merely because
 such plan or other arrangement allows  
all or a portion of the balance in the  
employee's account under such           
arrangement to be used in the first plan
 year beginning in #bjba4  4  7b7       
,effective date ,the amendments made by 
this section shall apply to years ending

 after the date of the enactment of this
 ,act4