,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gjjh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bb1 #bjbj,mr4   
,w5/rup 7= himself1 ,mrs4 ,axne1 & ,mr4 
,kelly ( ,p5nsylvania7 introduc$ !      
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to provide flexibility = families 
) heal? flexible sp5d+ arrangem5ts &    
dep5d5t c>e flexible sp5d+ arrangem5ts1 
& = o!r purposes4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,family ,sav+s     
,flexibility ,act4  #b4 ,increase 9     
c>ryov] = heal? flexible sp5d+          
arrangem5ts  7a7 ,9 g5]al ,a plan or o!r
 arrangem5t t o!rwise satisfies all ( ! 
applicable requirem5ts ( sections #ajf &
 #abe ( ! ,int]nal ,rev5ue ,code ( #aihf
 7includ+ any rules or regulations      
!reund]7 %all n fail to be treat$ z a   
cafet]ia plan or heal? flexible sp5d+   
arrangem5t m]ely because su* plan or    
arrangem5t p]mits p>ticipants to c>ry   
ov] an am\nt n 9 excess ( #b1gej ( unus$

 b5efits or contributions rema9+ 9 a    
heal? flexible sp5d+ arrangem5t f ! plan
 ye> end+ 9 #bjbj to ! plan ye> end+ 9  
#bjba4  7b7 ,def9itions ,any t]m us$ 9  
?is section :i* is also us$ 9 section   
#ajf or #abe ( ! ,int]nal ,rev5ue ,code 
( #aihf or ! rules or regulations !re "u
 %all h ! same mean+ z :5 us$ 9 su*     
section or rules or regulations4  #c4   
,c>ryov] = dep5d5t c>e flexible sp5d+   
arrangem5ts  7a7 ,9 g5]al ,a plan or o!r
 arrangem5t t o!rwise satisfies all     
applicable requirem5ts ( sections #ajf1 
#abe1 & #abi ( ! ,int]nal ,rev5ue ,code 
( #aihf 7includ+ any rules or           
regulations !reund]7 %all n fail to be  
treat$ z a cafet]ia plan or dep5d5t c>e 
flexible sp5d+ arrangem5t m]ely because 
su* plan or arrangem5t p]mits           
p>ticipants to c>ry ov] 7"u rules simil>
 to ! rules applicable to heal? flexible
 sp5d+ arrangem5ts7 an am\nt1 n 9 excess
 ( ! am\nt 9 effect "u section          
#abi7;a77#b77;,a7 ( su* ,code1 ( unus$  
b5efits or contributions rema9+ 9 a     

dep5d5t c>e flexible sp5d+ arrangem5t f 
! plan ye> end+ 9 #bjbj to ! plan ye>   
end+ 9 #bjba4  7b7 ,def9itions ,any t]m 
us$ 9 ?is section :i* is also us$ 9     
section #ajf1 #abe1 or #abi ( ! ,int]nal
 ,rev5ue ,code ( #aihf or ! rules or    
regulations !reund] %all h ! same mean+ 
z :5 us$ 9 su* section or rules or      
regulations4  #d4 ,maximum contribution 
limit to heal? sav+s acc\nt increas$ to 
am\nt ( d$uctible & out-(-pocket        
limitation  7a7 ,self-,only cov]age     
,section #bbc7;b77#b77;,a7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#b1bej & ins]t+ ! am\nt 9 effect "u     
subsection 7c77#b77;,a77ii77,i74  7b7   
,family cov]age ,section                
#bbc7;b77#b77;,b7 ( su* ,code is am5d$  
by /rik+ #d1ejj & ins]t+ ! am\nt 9      
effect "u subsection                    
7c77#b77;,a77ii77,,ii74  7c7 ,con=m+    
am5dm5t ,section #bbc7;g77#a7 ( su*     
,code is am5d$ by /rik+ subsections     
7b77#b7 & bo? places x appe>s & ins]t+  
subsection4  7d7 ,effective date ,!     

am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjai4  #e4 ,increase 9 exclusion =
 employ]-provid$ dep5d5t c>e assi/ance  
7a7 ,9 g5]al ,section #abi7;a77#b7 ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new           
subp>agraph3  7,d7 ,special rule = #bjbj
 ,9 ! case ( any taxable ye> beg9n+ dur+
 #bjbj1 subp>agraph 7,a7 %all be appli$ 
by sub/itut+ #aj1jjj 7half su* doll>    
am\nt = #e1jjj 7#b1ejj4  4  7b7         
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4  7c7   
,retroactive plan am5dm5ts ,a plan or   
o!r arrangem5t t o!rwise satisfies all  
applicable requirem5ts ( sections #ajf1 
#abe1 & #abi ( ! ,int]nal ,rev5ue ,code 
( #aihf 7includ+ any rules or           
regulations !reund]7 %all n fail to be  
treat$ z a cafet]ia plan or dep5d5t c>e 
flexible sp5d+ arrangem5t m]ely because 
su* plan or arrangem5t is am5d$ pursuant
 to a provision "u ?is section & su*    

am5dm5t is retroactive1 if-- 7#a7 su*   
am5dm5t is adopt$ no lat] ?an ! la/ day 
( ! plan ye> 9 :i* ! am5dm5t is         
effective1 &  7#b7 ! plan or arrangem5t 
is op]at$ consi/5t ) ! t]ms ( su*       
am5dm5t dur+ ! p]iod beg9n+ on !        
effective date ( ! am5dm5t & end+ on !  
date ! am5dm5t is adopt$4