,,ib ,union ,cal5d> ,no4 #hb #aah?      
,,congress  #a/ ,session  ,h4 ,r4 #cgih 
,report ,no4 #aah-ajf ,,9 ,,! ,,h\se ,,(
 ,,repres5tatives  ,june #e1 #bjbc,ms4  
,t5ney introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,june #ab1 #bjbc,report$ ) an am5dm5t1
 committ$ to ! ,committee ( ! ,:ole     
,h\se on ! ,/ate ( ! ,union1 & ord]$ to 
be printed,strike out all aft] ! enact+ 
clause & ins]t ! "p pr9t$ 9 italic,for  
text ( introduc$ bill1 see copy ( bill z
 introduc$ on ,june #e1 #bjbc  ,a ,,bill
  ,to am5d ! ,int]nal ,rev5ue ,code (   
#aihf to in=m employ]s ( flexible heal? 
insurance b5efits4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,small ,bus9ess   
,flexibility ,act4  #b4 ,notification ( 
flexible heal? insurance b5efits  7a7 ,9
 g5]al ,sub*apt] ,c ( *apt] #ajj ( !    
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new section3  
#ihce4 ,notification ( flexible heal?   
insurance b5efits  7a7 ,9 g5]al ,n lat] 
?an #a ye> aft] ! date ( enactm5t ( ?is 

section1 ! ,secret>y %all notify        
employ]s ( ! availability (             
tax-advantag$ flexible heal? insurance  
b5efits1 ) an initial focus on small    
bus9esses4  7b7 ,def9itions ,9 ?is      
section3 7#a7 ,employ] ,! t]m employ]   
has ! mean+ giv5 su* t]m 9 section #c7e7
 ( ! ,employee ,retirem5t ,income       
,security ,act 7#bi ,u4,s4,c4 #ajjb7e774
  7#b7 ,flexible heal? insurance b5efits
 ,! t]m flexible heal? insurance b5efits
 means-- 7,a7 an individual contribution
 heal? reimbursem5t arrangem5t 7z       
describ$ 9 ! rule entitl$ ,heal?        
,reimbursem5t ,arrangem5ts & ,o!r       
,acc\nt-,bas$ ,gr\p ,heal? ,plans 7#hd  
,f$4 ,reg4 #bhhhh 7,june #bj1 #bjai772  
7,b7 a qualifi$ small employ] heal?     
reimbursem5t arrangem5t 7z def9$ 9      
section #ihca7;d77#b772 &  7,c7 ! small 
employ] heal? insurance cr$it det]m9$ "u
 section #de,r4  4  7b7 ,cl]ical am5dm5t
 ,! table ( sections = sub*apt] ,c (    
*apt] #ajj ( su* ,code is am5d$ by add+ 
at ! end ! foll[+ new item3  ,sec4      

#ihce4 ,notification ( flexible heal?   
insurance b5efits4  4  ,june #ab1       
#bjbc,report$ ) an am5dm5t1 committ$ to 
! ,committee ( ! ,:ole ,h\se on ! ,/ate 
( ! ,union1 & ord]$ to be pr9t$