Health: Consumer-Directed Plans (HSAs/FSAs/HRAs)


Legislative — proposals, bills and analysis from the 112th and 113th Congresses (2011-present)
Regulatory — administrative rules and information from U.S. offices and agencies
Judicial — current and past court cases and amicus briefs
Archive — All materials dated prior to 2011
Press Releases — Council statements and advisories to the news media



(Items in italic are available only to Council members.)

Official Source Documents

June 25, 2015 - Small Business Healthcare Relief Act (H.R. 2911)

June 25, 2015 - Small Business Healthcare Relief Act (S. 1697)

April 18, 2013 — Medical FSA Improvement Act

June 7, 2012 — Health Care Cost Reduction Act (H.R. 436)

May 31, 2012 — HSA Improvement Legislation (H.R. 5858), as approved by Ways and Means Committee

May 31, 2012 — Restoring Access to Medication Act (H.R. 5842), as approved by Ways and Means Committee

May 31, 2012 — Medical Flexible Spending Account Improvement Act (H.R. 1004), as approved by Ways and Means Committee

May 30, 2012 — HSA Improvement Legislation (H.R. 5858)

May 30, 2012 — Joint Committee on Taxation Summary of HSA Improvement Legislation (H.R. 5858)

May 18, 2012 — Restoring Access to Medication Act (H.R. 5842)

July 14, 2011 — Restoring Access to Medication Act (S. 1368)(Roberts/Nelson)

July 14, 2011 — Restoring Access to Medication Act (H.R. 2529)(Jenkins/Berkeley)

February 10, 2011 — Patients' Freedom to Choose Act (S. 312)

February 10, 2011 — Patients' Freedom to Choose Act (H.R. 605)

May 26, 2011 — Family and Retirement Health Investment Act (H.R. 2010)(Paulsen)

May 26, 2011 — Family and Retirement Health Investment Act (S. 1098)(Hatch)

May 26, 2011 — Short Section-by-Section Summary of Family and Retirement Health Investment Act (S. 1098/H.R. 2010)

May 26, 2011 — Long Section-by-Section Summary of Family and Retirement Health Investment Act (S. 1098/H.R. 2010)

March 11, 2011 — Medical Flexible Spending Account Improvement Act (H.R. 1004)

For legislative items — source documents and council materials — released prior to 2011, please go to the PPACA Archive Page.

Official Source Documents

February 18, 2015 — IRS Notice 2015-17: Guidance on the Application of the 4980D Penalty to Certain Types of Health Coverage Reimbursement Arrangements

September 18, 2014 — IRS Notice 2014-55: Additional Permitted Election Changes for Health Coverage under Section 125 Cafeteria Plans

May 2, 2014 — FAQs about Affordable Care Act Implementation Part XIX: COBRA Coverage, Out-of-Pocket Limits, Preventive Coverage, Health FSA Carryovers, SBCs

March 28, 2014 — IRS Chief Counsel Memo No. 201413006: Correction Procedures For Improper Health Flexible Spending Arrangement Payments

March 28, 2014 — IRS Chief Counsel Memo No. 201413005: Health FSA Carryovers and Eligibility for a HSA

December 13, 2013 — IRS Notice 2014-01: Cafeteria Plans, Flexible Spending Arrangements, and Health Savings Accounts — Elections and Reimbursements for Same-Sex Spouses Following the Windsor Supreme Court Decision

October 31, 2013 — IRS Notice 2013-71: Modification of “Use-or-Lose” Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under § 125 Cafeteria Plans

September 13, 2013 — DOL Technical Release 2013-03: Application of Market Reform and other Provisions of ACA to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements

September 13, 2013 — IRS Notice 2013-54: Application of Market Reform and other Provisions of ACA to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements

September 9, 2013 — IRS Notice 2013-57: Preventive Health Services Required under PPACA and Preventive Care for Purposes of Health Savings Accounts

May 30, 2012 — RS Notice 2012-40: Guidance and Request for Comments on FSA $2,500 Limit

August 19, 2011 — CCIIO Supplemental Guidance Regarding Annual Limits Exemption for Health Reimbursement Arrangements

May 16, 2011 — 2012 Indexed Limits for HSAs

Official Source Documents
Council Materials