IB 
Union Calendar No. 661 
115TH CONGRESS 
2D SESSION 
H. R. 6313 
[Report No. 115–853] 
To amend the Internal Revenue Code of 1986 to allow the carryforward 
of health flexible spending arrangement account balances. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 6, 2018 
Mr. STIVERS introduced the following bill; which was referred to the 
Committee on Ways and Means 
JULY 19, 2018 
Additional sponsors: Mr. GONZALEZ of Texas, Mr. COLLINS of Georgia, Mrs. 
WALORSKI, Ms. SINEMA, Mrs. LESKO, and Ms. VELA´ZQUEZ 
JULY 19, 2018 
Reported with an amendment, committed to the Committee of the Whole 
House on the State of the Union, and ordered to be printed 
[Strike out all after the enacting clause and insert the part printed in italic] 
[For text of introduced bill, see copy of bill as introduced on July 6, 2018] 
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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 
2018’’. 
SEC. 2. CARRYFORWARD OF HEALTH FLEXIBLE SPENDING 
ARRANGEMENT ACCOUNT BALANCES. 
(a) IN GENERAL.—Section 106 of the Internal Revenue 
Code of 1986 is amended by adding at the end the following 
new subsection: 
‘‘(h) CARRYFORWARD OF HEALTH FLEXIBLE SPEND-
ING ARRANGEMENT ACCOUNT BALANCES.—A plan shall not 
fail to be treated as a health flexible spending arrangement 
under this section or section 105 merely because such ar-
rangement’s account balance (or any portion thereof) deter-
mined as of the end of any plan year may be carried for-
ward to the succeeding plan year.’’. 
(b) COORDINATION WITH LIMITATION ON SALARY RE-
DUCTION CONTRIBUTIONS.— 
(1) IN GENERAL.—Section 125(i) of such Code is 
amended by redesignating paragraph (2) as para-
graph (3) and by inserting after paragraph (1) the 
following new paragraph: 
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‘‘(2) COORDINATION
WITH
CARRYFORWARD
OF 
ACCOUNT BALANCES.—The dollar amount otherwise 
in effect under paragraph (1) for any plan year shall 
be reduced by the excess (if any) of— 
‘‘(A) the amount of any account balance 
which is carried forward to such plan year from 
the preceding plan year, over 
‘‘(B) $500.’’. 
(2) CONFORMING AMENDMENTS.—Section 125(i) 
of such Code is amended by striking ‘‘taxable year’’ 
each place it appears in paragraphs (1) and (3) (as 
redesignated by paragraph (1) of this subsection) and 
inserting ‘‘plan year’’. 
(c) COORDINATION WITH CAFETERIA PLAN LIMITA-
TION ON DEFERRED COMPENSATION.—Section 125(d)(2) of 
such Code is amended by adding at the end the following 
new subparagraph: 
‘‘(E) EXCEPTION
FOR
HEALTH
FLEXIBLE 
SPENDING ARRANGEMENTS.—Subparagraph (A) 
shall not apply to a plan to the extent of 
amounts in a health flexible spending arrange-
ment which may be carried forward as described 
in section 106(h).’’. 
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(d) EFFECTIVE DATE.—The amendment made by this 
section shall apply to plan years beginning after December 
31, 2018. 
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Union Calendar No. 661 
115TH CONGRESS 
2D SESSION 
H. R. 6313 
[Report No. 115–853] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
allow the carryforward of health flexible spending 
arrangement account balances. 
JULY 19, 2018 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
VerDate Sep 11 2014 
22:00 Jul 19, 2018
Jkt 079200
PO 00000
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E:\BILLS\H6313.RH
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