,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fhbd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ab1 #bjbj,mr4   
,kilm] 7= himself & ,mrs4 ,rodg]s (     
,wa%+ton7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide = !    
c>ryov] ( ! rema9+ #bjbj balance 9 heal?
 flexible sp5d+ arrangem5ts4  #a4       
,c>ryov] ( rema9+ #bjbj balance 9 heal? 
flexible sp5d+ arrangem5ts  7a7 ,9 g5]al
 ,section #abe ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by r$esignat+    
subsections 7k7 & 7l7 z subsections 7l7 
& 7m71 respectively1 & by ins]t+ aft]   
subsection 7j7 ! foll[+3  7k7 ,heal?    
,,fsa ,= purposes ( ?is title-- 7#a7    
,c>ryov] to #bjba ,any portion ( !      
balance 9 ! employee's acc\nt "u a heal?
 flexible sp5d+ arrangem5t rema9+ at !  
end ( ! plan ye> beg9n+ 9 #bjbj may be  
c>ri$ to ! fir/ plan ye> beg9n+ 9 #bjba4
  7#b7 ,treatm5t ( c>ryov] am\nt ,( !   
am\nt c>ri$ to #bjba "u p>agraph 7#a7-- 

7,a7 #ejj %all n be treat$ z a          
contribution to su* arrangem5t = ! fir/ 
plan ye> beg9n+ 9 #bjba1 &  7,b7 ! am\nt
 t exce$s #ejj %all be treat$ z a       
contribution to su* arrangem5t = ! fir/ 
plan ye> beg9n+ 9 #bjba4  7#c7 ,treatm5t
 z cafet]ia plan & heal? fsa ,a plan or 
o!r arrangem5t %all n fail to be treat$ 
z a cafet]ia plan or heal? flexible     
sp5d+ arrangem5t 7& %all n fail to be   
treat$ z an accid5t or heal? plan7 = a  
plan ye> end+ 9 #bjbj or #bjba m]ely    
because su* plan or o!r arrangem5t all[s
 all or a portion ( ! balance 9 !       
employee's acc\nt "u su* arrangem5t to  
be us$ 9 ! fir/ plan ye> beg9n+ 9 #bjba4
  4  7b7 ,effective date ,! am5dm5ts    
made by ?is section %all apply to ye>s  
end+ aft] ! date ( ! enactm5t ( ?is     
,act4