PlainBillCongress, translated.Legislation. Context. Public interest.Placed on the Union Calendar, Calendar No. 363.
Congressional Research Service
Version 17 · Reported to House with amendment(s) · Jun 5, 2012
Health Flexible Spending Arrangements Improvements Act of 2012 - Amends the Internal Revenue Code to allow a distribution to a participant in a flexible spending arrangement (FSA) of FSA funds not used to reimburse medical expenses by the end of the plan year (currently, unspent funds must be forfeited). Limits the amount of such distribution to the lesser of: (1) $500; or (2) the excess of the salary reduction contributions to the FSA, over reimbursements for medical expenses for the plan year. Includes such distributions in the gross income of the FSA participant for income and employment tax purposes.
People & committees
Rep. Boustany, Charles W., Jr. [R-LA-7] · R–LA
Legislative record
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Placed on the Union Calendar, Calendar No. 363.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-515.
Reported (Amended) by the Committee on Ways and Means. H. Rept. 112-515.
Ordered to be Reported (Amended) by the Yeas and Nays: 23 - 6.
Committee Consideration and Mark-up Session Held.
Referred to the Subcommittee on Health.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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