Contributions permitted if spouse has health flexible spending arrangement

(a) Contributions permitted if spouse has a health flexible spending arrangement Section 223(c)(1)(B), as amended by this preceding provisions of this Act, is amended by striking and at the end of clause (iv), by striking the period at the end of clause (v) and inserting, and, and by adding at the end the following new clause: (vi) coverage under a health flexible spending arrangement of the spouse of the individual for any plan year of such arrangement if the aggregate reimbursements under such arrangement for such year do not exceed the aggregate expenses which would be eligible for reimbursement under such arrangement if such expenses were determined without regard to any expenses paid or incurred with respect to such individual.. (b) Effective date The amendment made by this section shall apply to plan years beginning after December 31, 2025.

(a) Contributions permitted if spouse has a health flexible spending arrangement Section 223(c)(1)(B), as amended by this preceding provisions of this Act, is amended by striking and at the end of clause (iv), by striking the period at the end of clause (v) and inserting, and, and by adding at the end the following new clause: (vi) coverage under a health flexible spending arrangement of the spouse of the individual for any plan year of such arrangement if the aggregate reimbursements under such arrangement for such year do not exceed the aggregate expenses which would be eligible for reimbursement under such arrangement if such expenses were determined without regard to any expenses paid or incurred with respect to such individual.. (b) Effective date The amendment made by this section shall apply to plan years beginning after December 31, 2025.