To amend the Internal Revenue Code of 1986 to provide special disposition rules for unused benefits in flexible spending arrangements of individuals called to active duty.
Last action on Dec 11, 2007Referred to the House Committee on Ways and Means.
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Summary
Amends the Internal Revenue Code to allow penalty-free distributions of amounts from a flexible spending arrangement to members of a military reserve component ordered or called to active duty for at least 180 days or for an indefinite period.
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