Most Popular Questions
The HEART Act (Public Law No. 110-245) contains tax benefits and incentives for individuals in military service. The HEART Act allows qualified reservists to receive a taxable distribution of their unused Health Care FSA (HCFSA) or Limited Expense Health Care FSA (LEX HCFSA). This taxable distribution is known as a qualified reservist distribution (QRD).
FSAFEDS adopted the HEART Act, effective January 1, 2009.