1. Short title This Act may be cited as the Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2017 . 2. Expandable health flexible spending arrangements (a) Expansion of annual maximum (1) In general Paragraph (1) of section 125(i) of the Internal Revenue Code of 1986 is amended— (A) by striking $2,500 and inserting $5,000, with an additional $500 per each additional employee dependent above two dependents , and (B) by inserting at the end the following: An additional employee dependent may not be taken into account under the preceding sentence for any taxable year if such additional employee dependent has been taken into account by another person under such sentence for such taxable year. . (2) Adjustment for inflation Paragraph (2) of section 125(i) of the Internal Revenue Code of 1986 is amended— (A) by striking December 31, 2013 and inserting December 31, 2017 , (B) by striking the dollar amount and inserting each of the dollar amounts , and (C) in subparagraph (B), by striking calendar year 2012 and inserting calendar year 2016 . (b) Carryforward of unused benefits Section 125(i) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Carryforward of unused benefits (A) In general A plan or arrangement may permit a participant in a health flexible spending arrangement to elect to carry forward any aggregate unused balances in the participant’s accounts under such arrangement as of the close of any year to the succeeding year. Such carryforward shall be treated as having occurred within 30 days of the close of the year. (B) Limitation The amount which a participant may elect to carry forward under subparagraph (A) from any year shall be any aggregate unused balances in the participant’s account at the close of any year. (C) Exclusion from gross income No amount shall be included in gross income under this chapter by reason of any carryforward under this paragraph. (D) Coordination limits The maximum amount which may be contributed to