Summary: H.R.4007 — 108th Congress (2003-2004)All Information (Except Text)

There is one summary for H.R.4007. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (03/18/2004)

Amends the Internal Revenue Code to permit up to $500 of unused health benefits to be carried forward to the next year of a health or retirement plan or arrangement, or to be contributed to a health savings account or a qualified retirement plan, without affecting the status of such plan or arrangement as a tax-exempt employee benefit cafeteria plan. Sets forth rules for the tax treatment of contributions to such plans.