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 a health flexible spending arrangement for any year to which an unused amount is carried under this paragraph shall not be reduced by such unused amount. . (c) Conforming amendment Section 125(i) of the Internal Revenue Code of 1986 is amended by striking Limitation on flexible spending arrangements in the heading and inserting Special rules for health flexible spending arrangements . (d) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.