Pub. L. 111-148, tit. X, subtit. H, sec. 10902 (as amended)
INFLATION ADJUSTMENT OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFETERIA PLANS.
SEC. 10902. INFLATION ADJUSTMENT OF LIMITATION ON HEALTH FLEXIBLE SPENDING ARRANGEMENTS UNDER CAFETERIA PLANS.
(a)
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(b) [26 U.S.C. 125 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2012.
- Cross-references to the US Code
- 26 U.S.C. 125 note