H.R. 1177 · 108th Congress · 2003–2004
To amend the Internal Revenue Code of 1986 to provide additional choice regarding unused health benefits in cafeteria plans and flexible spending arrangements.
H.R. 1177 in the 108th Congress (2003–2004) was introduced on Mar 11, 2003, sponsored by Jim DeMint with 73 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Mar 11, 2003
- Co-sponsors
- 73
- Policy area
- Taxation
What it does
Amends the Internal Revenue Code to set forth that a plan or other arrangement shall not cease to count as a cafeteria plan solely because qualified benefits under such plan include a health flexible spending arrangement under which, with respect to any plan year, not more than $500 of unused health benefits may be carried forward to the next year of such arrangement or paid to or on behalf of an employee as compensation from…
Summary by the nonpartisan Congressional Research Service.
Sponsor
Jim DeMint (R-SC). Co-sponsors: 9 Democrats, 64 Republicans.
Where it stands
- IntroducedMar 11, 2003
- Passed the House—
- Passed the Senate—
- Sent to the President—
- Became law—
Latest action: Referred to the House Committee on Ways and Means. (Mar 11, 2003)
More bills from Jim DeMint in the 108th Congress
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
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Capitol Receipts, “H.R. 1177 (108th Congress): To amend the Internal Revenue Code of…,” https://www.capitolreceipts.com/bill/108-hr-1177/to-amend-the-internal-revenue-code-of-1986-to (accessed 2026-10-17).