To amend the Internal Revenue Code of 1986 to allow amounts elected for reimbursement of medical care expenses under a health flexible spending arrangements, as defined in Code Section 106(c)(2) and the regulations promulgated under Section 125, that are unused during a Plan Year to be carried over within the account to subsequent plan years for the reimbursement of future eligible medical expenses.

Cost of living adjustments Economics and Public Finance Employee health benefits Flexible benefit plans Health Income tax Indexing (Economic policy) Labor and Employment Medical economics Personal income tax Social security taxes Social Welfare Tax exclusion Taxation Withholding tax +12...