Section 6-B1170. DISTRICT OF COLUMBIA PRE-TAX BENEFITS PROGRAM

 

1170.1The District of Columbia tax-favored and pre-tax benefits program, hereinafter the D.C. Pre-Tax Plan, is hereby established pursuant to the provisions of the District of Columbia Government Comprehensive Personnel Act of 1978, effective March 3, 1979, as added by the District of Columbia Government Comprehensive Merit Personnel Act of 1978 Employee Benefits Amendment Act of 1992 (the “CMPA”), effective March 16, 1993 (D.C. Law 9-198; D.C. Code § 1-612.19 (1999 Repl.)).

 

1170.2The D.C. Pre-Tax Plan shall comply with the requirements of the Internal Revenue Code of 2000 and any future amendments, and its regulations and interpretations.

 

1170.3The D.C. Pre-Tax Plan shall include the following:

 

(a)Dependent Care Flexible Spending Accounts;

 

(b)Medical Expense Flexible Spending Accounts; and

 

(c)Pre-Tax Health Insurance Premium Conversion.

 

1170.4The Dependent Care Flexible Spending Account shall provide a pre-tax benefit to participants that will allow recovery of certain dependent care costs as permitted under the Internal Revenue Code.

 

1170.5The Medical Expense Flexible Spending Account shall be designed to be a self-insured medical reimbursement account under § 105 of the Internal Revenue Code and shall provide a pre-tax benefit to participants that will enable them to recover certain unreimbursed health care costs.

 

1170.6The Pre-Tax Health Insurance Premium Conversion shall provide a pre-tax benefit to participants that will enable them to pay their health insurance coverage premium on a pre-tax basis to the extent permitted under the Internal Revenue Code.

 

source

Final Rulemaking published at 48 DCR 5004 (June 1, 2001).