[20200615]IF11576_2019冠状病毒疾病对卫生灵活支出安排（FSA）的潜在影响以及近期卫生FSA的变化.pdf

https:/crsreports.congress.gov June 15, 2020Potential COVID-19 Impacts on Health Flexible Spending Arrangements (FSAs) and Recent Health FSA ChangesHealth flexible spending arrangements (FSAs) are an optional benefit employers may offer that allow their employees to set aside money, on a tax-advantaged basis, to pay for certain out-of-pocket medical expenses. The rules of such arrangements may affect an individuals ability to use or modify their FSA in light of the Coronavirus Disease 2019 (COVID-19) pandemic and corresponding recession. This product provides a brief overview of health FSAs and some potential ways that the COVID-19 pandemic may affect individuals with such arrangements. It concludes with a description of recent COVID-19-related executive branch and congressional activity around health FSAs. Health FSAs are one type of health-related, tax-advantaged account/arrangement and are one type of flexible spending arrangement. As such, some health FSA rules are different than the rules for other health-related tax-advantaged accounts/arrangements (e.g., health savings accounts HSAs) and other FSA types (e.g., dependent care FSA). Health FSAs Health FSAs are generally offer