1. Short title This Act may be cited as the Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2018 . 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, 2018 ; (B) by striking the dollar amount and inserting each of the dollar amounts