I 
114TH CONGRESS 
1ST SESSION H. R. 1185 
To amend the Internal Revenue Code of 1986 to provide the opportunity 
for responsible health savings to all American families. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 27, 2015 
Mr. STIVERS (for himself, Ms. MICHELLE LUJAN GRISHAM of New Mexico, 
Mr. SIMPSON, Mr. ZINKE, Mr. POLIQUIN, Mr. DELANEY, Mr. CHABOT, 
Mr. BABIN, Mrs. BLACKBURN, Mr. FINCHER, Mr. CRAMER, Mr. TIBERI, 
Mr. KELLY of Pennsylvania, Mr. SCHOCK, Mr. HULTGREN, Mr. HARPER, 
Mr. HANNA, Mr. GOSAR, Mr. ASHFORD, Mr. PETERSON, Ms. SINEMA, 
and Ms. FUDGE) introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
the opportunity for responsible health savings to all 
American families. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Responsible Additions 
and Increases to Sustain Employee Health Benefits Act 
of 2015’’. 
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SEC. 2. EXPANDABLE HEALTH FLEXIBLE SPENDING AR-
RANGEMENTS. 
(a) EXPANSION OF ANNUAL MAXIMUM.—Paragraph 
(1) of section 125(i) of the Internal Revenue Code of 1986 
is amended by striking ‘‘$2,500’’ and inserting ‘‘$5,000, 
with an additional $500 per each additional employee de-
pendent above two dependents’’. 
(b) CARRYFORWARD OF UNUSED BENEFITS.—Sec-
tion 125(i) of the Internal Revenue Code of 1986 is 
amended by adding at the end the following new para-
graph: 
‘‘(3) CARRYFORWARD OF UNUSED BENEFITS.— 
‘‘(A) IN
GENERAL.—A plan or arrange-
ment may permit a participant in a health flexi-
ble spending arrangement to elect to carry for-
ward any aggregate unused balances in the par-
ticipant’s accounts under such arrangement as 
of the close of any year to the succeeding year. 
Such carryforward shall be treated as having 
occurred within 30 days of the close of the year. 
‘‘(B) LIMITATION.—The amount which a 
participant may elect to carry forward under 
subparagraph (A) from any year shall be any 
aggregate unused balances in the participant’s 
account at the close of any year. 
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‘‘(C) EXCLUSION FROM GROSS INCOME.— 
No amount shall be included in gross income 
under 
this 
chapter 
by 
reason 
of 
any 
carryforward under this paragraph. 
‘‘(D) COORDINATION
LIMITS.—The max-
imum amount which may be contributed to a 
health flexible spending arrangement for any 
year to which an unused amount is carried 
under this paragraph shall not be reduced by 
such unused amount.’’. 
(c) CONFORMING AMENDMENT.—Section 125(i) of 
the Internal Revenue Code of 1986 is amended by striking 
‘‘LIMITATION ON FLEXIBLE SPENDING ARRANGEMENTS’’ 
in the heading and inserting ‘‘SPECIAL RULES
FOR 
HEALTH FLEXIBLE SPENDING ARRANGEMENTS’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall take effect on the date of the enactment 
of this Act. 
Æ 
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