110-H.R.4368

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.

12/11/2007--Introduced.

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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