,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #giig  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #aa1 #bjbj,mrs4
 ,axne 7= h]self & ,mr4 ,bald]son7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to all[ individuals to mitigate
 ! f9ancial impact ( ,,covid-#ai by tak+
 a "o-"t di/ribution ( flexible sp5d+   
arrangem5t funds 9 c]ta9 plan ye>s1 & = 
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,,covid-#ai ,heal? &   
,dep5d5t ,c>e ,flexible ,sp5d+ ,acc\nt  
,di/ribution ,act4  #b4 ,special        
disposition rules = unus$ b5efits 9     
flexible sp5d+ arrangem5ts ( individuals
 9 dur+ c]ta9 plan ye>s  7a7 ,f,s,as may
 all[ qualifi$ di/ribution ,= purposes (
 sections #ajf1 #abe1 & #abi ( !        
,int]nal ,rev5ue ,code ( #aihf1 a       
flexible sp5d+ arrangem5t may all[ a    
qualifi$ di/ribution4  7b7 ,taxes appli$
 to c]ta9 di/ributions ,= purposes (    
sections #abe7;a7 & #abi7;a7 ( su*      
,code1 su* sections %all n apply to any 

b5efit di/ribut$ "u subsection 7a7 f a  
flexible sp5d+ arrangem5t = a use o!r   
?an ! qualify+ b5efit = :i* su*         
arrangem5t 0 e/abli%$4  7c7 ,special    
rule = disposition ( unus$ b5efits ,=   
purposes ( su* ,code1 a plan %all n fail
 to be treat$ z a cafet]ia plan1 heal?  
flexible sp5d+ arrangem5t1 or dep5d5t   
c>e flexible sp5d+ arrangem5t m]ely     
because su* arrangem5t provides = a     
qualifi$ di/ribution4  7d7 ,qualifi$    
di/ribution ,= purposes ( ?is section1 !
 t]m qualifi$ di/ribution means a "o-"t 
di/ribution 9 a qualify+ plan ye> to an 
individual ( all or a portion ( !       
balance 9 ! employee's acc\nt "u a      
cafet]ia plan1 heal? flexible sp5d+     
arrangem5t1 or dep5d5t c>e flexible     
sp5d+ arrangem5t4  7e7 ,qualify+ plan   
ye> ,! t]m qualify+ plan ye> means plan 
ye> #bjbj1 plan ye> #bjba1 & any plan   
ye> t falls dur+ a cal5d> ye> 9 :i* a   
national em]g5cy is decl>$ by !         
,presid5t "u ! ,national ,em]g5cies ,act
 7#ej ,u4,s4,c4 #afja et seq47 ) respect

 to ! ,coronavirus ,disease #bjai       
7,,covid-#ai74  7f7 ,guidance ,!        
,secret>y ( ! ,treasury 7or !           
,secret>y's delegate7 %all issue        
guidance ) respect to ! int]action      
betwe5 a qualifi$ di/ribution "u        
subsection 7a7 & ! nondiscrim9ation te/+
 provisions ( section #abe ( su* ,code4