Sec. 212. Repeal of limitations on contributions to flexible spending accounts
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/bill/114/hr/3762/eas/section-212A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 125 of the Internal Revenue Code of 1986 is amended by striking subsection (i). The amendment made by this section shall apply to taxable years beginning after December 31, 2015.