Summary: S.2304 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for S.2304. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (07/14/1998)

Amends provisions of the Internal Revenue Code concerning cafeteria plans to state that a plan or arrangement shall not fail to be treated as a cafeteria plan or flexible spending or similar arrangement and no amount shall be required to be included in gross solely because under such plan or arrangement any nontaxable benefit which is unused during the taxable year may be carried forward, subject to limitation.