To amend the Internal Revenue Code of 1986 to allow amounts elected for reimbursement of medical care expenses under a health flexible spending arrangement that are unused during a plan year to be carried over for such use for subsequent plan years.

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 Social security taxes Social Welfare Tax exclusion Taxation Withholding tax +11...