S. 309Senate109th Congress (2005-2007)In Committee

A bill to amend the Internal Revenue Code of 1986 to provide for the disposition of unused health benefits in cafeteria plans and flexible spending arrangements.

Sponsored by Jim DeMintSen. Jim DeMint (R-SC)
Introduced February 8, 2005

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1119)

February 8, 2005

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SenateIntro Referral

Introduced in Senate

February 8, 2005

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S1119)

February 8, 2005

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1119)

February 8, 2005

Floor Debate

14 members

What members said about S. 309 on the floor

7 Republicans6 Democrats1 Independent
Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Feb 8, 2005

Mr. President, I am pleased to reintroduce legislation today that would increase the mileage reimbursement rate for volunteers. Under current law, when volunteers use their cars for charitable…

John Cornyn
Sen. John CornynR-TX · Feb 8, 2005

Mr. President, I rise today to introduce the Fairness in Bankruptcy Litigation Act of 2005. This legislation will provide much-needed protection--for consumers, creditors, workers, pensioners,…

Jon S. Corzine
Sen. Jon S. CorzineD-NJ · Feb 8, 2005

Mr. President, I rise today to join my colleague, Senator Lautenberg, in both support and the introduction of the Risk- Based Homeland Security Funding Act. I think this is simply urgent. It is…

Richard G. Lugar
Sen. Richard G. LugarR-IN · Feb 8, 2005

Mr. President, I rise to again introduce a bill that will strengthen U.S. nonproliferation efforts. It is supported by the Administration and several of my colleagues. This bill represents the fourth…

John McCain
Sen. John McCainR-AZ · Feb 8, 2005

Mr. President, I rise today to introduce The Local Community Radio Act of 2005. This bill would allow the Federal Communications Commission (FCC) to license Low Power FM stations on third adjacent…

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Frank R. Lautenberg
Sen. Frank R. LautenbergD-NJ · Feb 8, 2005

Mr. President, I rise today to speak on a matter of great significance to our State and to many States across the country: protecting our homeland from another terrorist attack. Everyone is aware of…

Wayne Allard
Sen. Wayne AllardR-CO · Feb 8, 2005

Mr. President, I rise today to introduce the Fort Carson Conservation Act of 2005 and take a moment to explain why this legislation is critical to our national security. Since World War II, hundreds…

Maria Cantwell
Sen. Maria CantwellD-WA · Feb 8, 2005

Mr. President, today, I am pleased to be joining with the Senator from Arizona, Mr. McCain, and the Senator from Vermont, Mr. Leahy, as a cosponsor of the Local Community Radio Act of 2005. This…

Herb Kohl
Sen. Herb KohlD-WI · Feb 8, 2005

Mr. President, I rise today in strong support of the Child Support Distribution Act 2005, which Senator Snowe and I introduced today. I want to thank Senator Snowe for her hard work and dedication to…

Gordon H. Smith
Sen. Gordon H. SmithR-OR · Feb 8, 2005

Mr. President, I rise today to introduce the Early Treatment for HIV Act, ETHA, of 2005. Senator Clinton joins me in introducing this bill, and I want to thank her for her steadfast support for…

Pete V. Domenici
Sen. Pete V. DomeniciR-NM · Feb 8, 2005

Mr. President, I rise today with my friend Senator Kennedy to introduce a bill that will raise the minimum grant amounts given to States and territories under the PATH program. The PATH program…

Jim DeMint
Sen. Jim DeMintR-SC · Feb 8, 2005

Mr. President, I rise today to offer a bill that would update flexible spending arrangements, known as FSAs, to allow up to $500 of unused health benefits to be carried forward to next year's FSA or…

Jim DeMint
Sen. Jim DeMintR-SC · Feb 8, 2005

Mr. President, I rise today to offer a bill that would update flexible spending arrangements, known as FSAs, to allow up to $500 of unused health benefits to be carried forward to next year's FSA or…

Show 2 more
James M. Jeffords
Sen. James M. JeffordsI-VT · Feb 8, 2005

Mr. President, I am very pleased to introduce the Champlain Valley National Heritage Act of 2005. I am joined by Senator Leahy and Senators Schumer and Clinton of New York. This bill will establish a…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Feb 8, 2005

Mr. President, I am pleased today to join Senators McCain and Cantwell in introducing important legislation to increase the number of frequencies available for low power radio stations in America.…

Bill Text

Latest available legislative text

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Latest
Introduced in SenateIssued February 8, 2005
        [Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 309 Introduced in Senate (IS)]

109th CONGRESS
1st Session
S. 309

To amend the Internal Revenue Code of 1986 to provide for the
disposition of unused health benefits in cafeteria plans and flexible
spending arrangements.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

February 8, 2005

Mr. DeMint (for himself, Mr. Salazar, and Mr. Ensign) introduced the
following bill; which was read twice and referred to the Committee on
Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to provide for the
disposition of unused health benefits in cafeteria plans and flexible
spending arrangements.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. DISPOSITION OF UNUSED HEALTH BENEFITS IN CAFETERIA PLANS AND
FLEXIBLE SPENDING ARRANGEMENTS.

(a) In General.--Section 125 of the Internal Revenue Code of 1986
(relating to cafeteria plans) is amended by redesignating subsections
(h) and (i) as subsections (i) and (j), respectively, and by inserting
after subsection (g) the following:
``(h) Contributions of Certain Unused Health Benefits.--
``(1) In general.--For purposes of this title, a plan or
other arrangement shall not fail to be treated as a cafeteria
plan solely because qualified benefits under such plan include
a health flexible spending arrangement under which not more
than $500 of unused health benefits may be--
``(A) carried forward to the succeeding plan year
of such health flexible spending arrangement, or
``(B) to the extent permitted by section 106(d),
contributed by the employer to a health savings account
(as defined in section 223(d)) maintained for the
benefit of the employee.
``(2) Health flexible spending arrangement.--For purposes
of this subsection, the term `health flexible spending
arrangement' means a flexible spending arrangement (as defined
in section 106(c)) that is a qualified benefit and only permits
reimbursement for expenses for medical care (as defined in
section 213(d)(1), without regard to subparagraphs (C) and (D)
thereof).
``(3) Unused health benefits.--For purposes of this
subsection, with respect to an employee, the term `unused
health benefits' means the excess of--
``(A) the maximum amount of reimbursement allowable
to the employee for a plan year under a health flexible
spending arrangement, over
``(B) the actual amount of reimbursement for such
year under such arrangement.''.
(b) Effective Date.--The amendments made by subsection (a) shall
apply to taxable years beginning after December 31, 2004.
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