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Text of Congressional Budget Office Cost Estimate for H.R. 1004, the Health Flexible Spending Arrangements Improvements Act of 2012
U.S. Congressional Budget Office [CBO] Link to more items from this source
June 4, 2012

"H.R. 1004 would amend the Internal Revenue Code to allow up to $500 of unused balances in health flexible spending arrangements (FSAs) to be distributed back to the account holder within seven months of the close of the plan year. The staff of the Joint Committee on Taxation (JCT) estimates that enacting H.R. 1004 would reduce revenues by about $4 billion over the 2012-2022 period."

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