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H. Rept. 115-853 1 (2018-07-19)

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115TH CONGRESS 'I
   2d Session j HOUSE OF REPRESENTATIVES


REPORT
115-853


   THE RESPONSIBLE ADDITIONS AND INCREASES TO
   SUSTAIN EMPLOYEE HEALTH BENEFITS ACT OF 2018


 JULY 19, 2018.-Committed to the Committee of the Whole House on the State of
                 the Union and ordered to be printed


  Mr. BRADY of Texas, from the Committee on Ways and Means,
                   submitted the following

                      REPORT

                      [To accompany H.R. 6313]
  The Committee on Ways and Means, to whom was referred the
bill (H.R. 6313) to amend the Internal Revenue Code of 1986 to
provide that a plan shall not fail to be treated as a health flexible
spending account merely because such arrangement's account bal-
ance (or any portion thereof) determined as of the end of any plan
year may be carried forward to the succeeding plan year, report fa-
vorably thereon with an amendment and recommend that the bill
as amended do pass.


79-006


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