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Code · BILL · 119th Congress · H.R. 1 (Engrossed in House) — To provide for reconciliation pursuant to title II of H. Con. Res. 14. · Sec. 110202

Sec. 110202. Participants in CHOICE arrangement eligible for purchase of Exchange insurance under cafeteria plan

65 words·~1 min read·/bill/119/hr/1/eh/section-110202

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Section 125(f)(3) is amended by adding at the end the following new subparagraph: CHOICE arrangement Subparagraph
(A)shall not apply in the case of an employee participating in a custom health option and individual care expense arrangement (within the meaning of section 9815(b)(2)) offered by the employee’s employer. . The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
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