{
  "legislationId": "119_HR_8314",
  "lastUpdate": "2026-04-21T11:32:08.504Z",
  "history": [
    {
      "timestamp": "2026-04-21T11:32:08.504Z",
      "source_url": "https://www.congress.gov/119/bills/hr8314/BILLS-119hr8314ih.htm",
      "model": "gemini-flash-lite-latest",
      "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8314 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8314 To amend the Internal Revenue Code of 1986 to establish that employers may offer employees a choice among tax-favored employer contributions. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 15, 2026 Mr. Steube (for himself and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish that employers may offer employees a choice among tax-favored employer contributions. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Optimizing Participant Tax Incentives through Optional Noncash Selections Act'' or the ``OPTIONS Act''. SEC. 2. EXCLUSION OF CERTAIN EMPLOYER-PROVIDED BENEFITS UNDER A QUALIFIED BENEFIT OPTIONS PLAN. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 125 the following new section: ``SEC. 125A. QUALIFIED BENEFIT OPTIONS PLANS. ``(a) In General.--Except as provided in subsection (c), no amount shall be included in the gross income of a participant in a qualified benefit options plan solely because, under the plan, the participant may choose among the benefits of the plan. ``(b) Qualified Benefit Options Plan.--For purposes of this section-- ``(1) In general.--The term `qualified benefit options plan' means a written plan or arrangement offered by an employer to employees and former employees (including retired employees) of the employer, under which participants-- ``(A) may elect to allocate employer contributions among qualified benefits, and ``(B) may not elect to receive cash or any other taxable benefit instead of qualified benefits. ``(2) Qualified benefits.--The term `qualified benefits' includes-- ``(A) non-elective employer contributions which are excluded from gross income under section 402 or 403, ``(B) contributions to a health reimbursement arrangement or health savings account which are excluded from gross income under section 105 or 106, ``(C) amounts paid by an employer pursuant to a qualified educational assistance program which are excluded from gross income under section 127, and ``(D) other benefits which are excluded from gross income under any other provision of this chapter. ``(c) Exception for Highly Compensated Participants and Key Employees, etc.--Rules similar to the rules of subsections (b), (c), (e), and (g) of section 125 shall apply for purposes of this section. ``(d) Application of Nondiscrimination Rules.--For purposes of applying the requirements of sections 401(a)(4) and 416, in the case of any qualified plan described in section 401(a) that is included as a qualified benefit under this section, the amount of any employer contribution made available to a participant shall be treated as an employer contribution made to such plan, without regard to whether the participant elects to have any portion of such amount contributed to such plan. ``(e) Cross-Reference.--For reporting and recordkeeping requirements, see section 6039D.''. (b) Reporting and Recordkeeping.--Subsection (d) of section 6039D of the Internal Revenue Code of 1986 is amended-- (1) by inserting ``, 125A'' after ``125'' in paragraph (1), and (2) by adding at the end of paragraph (2) the following: ``In the case of a qualified benefit options plan under section 125A, such term means, with respect to such plan, the section under which each qualified benefit (as defined in section 125A(b)(2)) included in the plan is excludable from gross income.''. (c) Clerical Amendment.--The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 125 the following new item: ``Sec. 125A. Qualified benefit options plans.''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n\nSUMMARY TO EVALUATE:\nTitle: OPTIONS Act: Giving employees more choice in tax-free workplace benefits\nSummary: This bill allows you to choose how your employer's benefit contributions are spent, such as on health or retirement, without increasing your taxes. It gives you more control over your compensation package to fit your personal needs.\nKey Points: Employees can allocate employer funds between different tax-free benefits., Options include retirement plans, health savings accounts, and tuition assistance., You cannot trade these benefits for cash, which keeps them tax-exempt., Changes take effect for the tax years beginning after December 31, 2025.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n  \"is_valid\": true/false,\n  \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n",
      "ai_response_raw": "{\n  \"is_valid\": true,\n  \"issue\": \"none\"\n}"
    },
    {
      "timestamp": "2026-04-21T11:18:45.480Z",
      "source_url": "https://www.congress.gov/119/bills/hr8314/BILLS-119hr8314ih.htm",
      "model": "gemini-flash-latest",
      "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8314 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8314 To amend the Internal Revenue Code of 1986 to establish that employers may offer employees a choice among tax-favored employer contributions. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 15, 2026 Mr. Steube (for himself and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to establish that employers may offer employees a choice among tax-favored employer contributions. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Optimizing Participant Tax Incentives through Optional Noncash Selections Act'' or the ``OPTIONS Act''. SEC. 2. EXCLUSION OF CERTAIN EMPLOYER-PROVIDED BENEFITS UNDER A QUALIFIED BENEFIT OPTIONS PLAN. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 125 the following new section: ``SEC. 125A. QUALIFIED BENEFIT OPTIONS PLANS. ``(a) In General.--Except as provided in subsection (c), no amount shall be included in the gross income of a participant in a qualified benefit options plan solely because, under the plan, the participant may choose among the benefits of the plan. ``(b) Qualified Benefit Options Plan.--For purposes of this section-- ``(1) In general.--The term `qualified benefit options plan' means a written plan or arrangement offered by an employer to employees and former employees (including retired employees) of the employer, under which participants-- ``(A) may elect to allocate employer contributions among qualified benefits, and ``(B) may not elect to receive cash or any other taxable benefit instead of qualified benefits. ``(2) Qualified benefits.--The term `qualified benefits' includes-- ``(A) non-elective employer contributions which are excluded from gross income under section 402 or 403, ``(B) contributions to a health reimbursement arrangement or health savings account which are excluded from gross income under section 105 or 106, ``(C) amounts paid by an employer pursuant to a qualified educational assistance program which are excluded from gross income under section 127, and ``(D) other benefits which are excluded from gross income under any other provision of this chapter. ``(c) Exception for Highly Compensated Participants and Key Employees, etc.--Rules similar to the rules of subsections (b), (c), (e), and (g) of section 125 shall apply for purposes of this section. ``(d) Application of Nondiscrimination Rules.--For purposes of applying the requirements of sections 401(a)(4) and 416, in the case of any qualified plan described in section 401(a) that is included as a qualified benefit under this section, the amount of any employer contribution made available to a participant shall be treated as an employer contribution made to such plan, without regard to whether the participant elects to have any portion of such amount contributed to such plan. ``(e) Cross-Reference.--For reporting and recordkeeping requirements, see section 6039D.''. (b) Reporting and Recordkeeping.--Subsection (d) of section 6039D of the Internal Revenue Code of 1986 is amended-- (1) by inserting ``, 125A'' after ``125'' in paragraph (1), and (2) by adding at the end of paragraph (2) the following: ``In the case of a qualified benefit options plan under section 125A, such term means, with respect to such plan, the section under which each qualified benefit (as defined in section 125A(b)(2)) included in the plan is excludable from gross income.''. (c) Clerical Amendment.--The table of sections for part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 125 the following new item: ``Sec. 125A. Qualified benefit options plans.''. (d) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n  \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n  \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n  \"pl_key_points\": [\n    \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n    \"Drugi krótki punkt po polsku...\"\n  ],\n  \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n  \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n  \"eng_key_points\": [\n    \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n    \"Second short bullet point in English...\"\n  ],\n  \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n  \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n  \"de_key_points\": [\n    \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n    \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n  ],\n  \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n  \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n  \"fr_key_points\": [\n    \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n    \"Deuxième court point en français...\"\n  ],\n  \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n  \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n  \"es_key_points\": [\n    \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n    \"Segundo punto breve en español...\"\n  ],\n  \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n  \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n  \"it_key_points\": [\n    \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n    \"Secondo breve punto in italiano...\"\n  ],\n  \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n  \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n  \"nl_key_points\": [\n    \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n    \"Tweede korte punt in het Nederlands...\"\n  ],\n  \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n  \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n  \"pt_key_points\": [\n    \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n    \"Segundo ponto curto em português...\"\n  ],\n  \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n",
      "ai_response_raw": "{\n  \"pl_ai_title\": \"Ustawa OPTIONS: Większy wybór benefitów pracowniczych bez dodatkowych podatków\",\n  \"pl_summary\": \"Pracownicy będą mogli sami decydować, na jakie cele, takie jak zdrowie, emerytura czy nauka, przeznaczyć środki od pracodawcy. Wybór ten nie spowoduje naliczenia dodatkowego podatku dochodowego, co pozwoli lepiej dopasować świadczenia do osobistych potrzeb.\",\n  \"pl_key_points\": [\n    \"Możliwość samodzielnego podziału składek od pracodawcy między różne fundusze i programy.\",\n    \"Dostępne opcje obejmują m.in. oszczędności zdrowotne, plany emerytalne oraz dofinansowanie nauki.\",\n    \"Pracownik nie może zamienić tych benefitów na gotówkę, dzięki czemu pozostają one wolne od podatku.\",\n    \"Nowe przepisy mają wejść w życie dla lat podatkowych rozpoczynających się po 31 grudnia 2025 roku.\"\n  ],\n  \"eng_ai_title\": \"OPTIONS Act: Giving employees more choice in tax-free workplace benefits\",\n  \"eng_summary\": \"This bill allows you to choose how your employer's benefit contributions are spent, such as on health or retirement, without increasing your taxes. It gives you more control over your compensation package to fit your personal needs.\",\n  \"eng_key_points\": [\n    \"Employees can allocate employer funds between different tax-free benefits.\",\n    \"Options include retirement plans, health savings accounts, and tuition assistance.\",\n    \"You cannot trade these benefits for cash, which keeps them tax-exempt.\",\n    \"Changes take effect for the tax years beginning after December 31, 2025.\"\n  ],\n  \"de_ai_title\": \"OPTIONS Act: Mehr Flexibilität bei steuerfreien Arbeitgeberleistungen für Arbeitnehmer\",\n  \"de_summary\": \"Arbeitnehmer können künftig selbst entscheiden, wie Arbeitgeberbeiträge auf verschiedene steuerfreie Leistungen wie Gesundheit oder Rente verteilt werden. Diese Wahlmöglichkeit führt nicht zu einer höheren Einkommensteuer.\",\n  \"de_key_points\": [\n    \"Freie Wahl bei der Aufteilung von Arbeitgeberbeiträgen auf verschiedene Sozialleistungen.\",\n    \"Einbeziehung von Krankenkassenbeiträgen, Altersvorsorge und Bildungszuschüssen.\",\n    \"Kein Umtausch der Leistungen in steuerpflichtiges Bargeld möglich, um Steuerfreiheit zu wahren.\",\n    \"Gültig für Steuerjahre ab dem 1. Januar 2026.\"\n  ],\n  \"fr_ai_title\": \"Loi OPTIONS : Plus de liberté dans le choix des avantages sociaux non imposables\",\n  \"fr_summary\": \"Cette loi permet aux employés de choisir comment répartir les contributions de leur employeur entre divers avantages (santé, retraite, éducation) sans payer d'impôts supplémentaires. Cela offre une personnalisation accrue de la protection sociale en entreprise.\",\n  \"fr_key_points\": [\n    \"Possibilité d'allouer les fonds de l'employeur entre différents avantages exonérés d'impôt.\",\n    \"Inclut les comptes d'épargne santé, les plans de retraite et l'aide aux études.\",\n    \"Interdiction de convertir ces avantages en espèces pour conserver l'exonération fiscale.\",\n    \"Entrée en vigueur prévue pour l'année fiscale 2026.\"\n  ],\n  \"es_ai_title\": \"Ley OPTIONS: Más flexibilidad para elegir beneficios laborales libres de impuestos\",\n  \"es_summary\": \"Esta ley permite a los empleados decidir cómo repartir las aportaciones de su empresa entre diferentes beneficios, como salud o jubilación, sin pagar impuestos adicionales. El objetivo es adaptar los beneficios a las necesidades individuales de cada trabajador.\",\n  \"es_key_points\": [\n    \"Los trabajadores pueden distribuir los fondos del empleador entre varios beneficios exentos de impuestos.\",\n    \"Incluye opciones para salud, planes de jubilación y asistencia educativa.\",\n    \"No se permite canjear estos beneficios por dinero en efectivo para mantener la exención fiscal.\",\n    \"Las nuevas reglas se aplicarán a partir del año fiscal 2026.\"\n  ],\n  \"it_ai_title\": \"Legge OPTIONS: Più scelta tra i benefit aziendali esentasse per i dipendenti\",\n  \"it_summary\": \"I dipendenti potranno scegliere come suddividere i contributi del datore di lavoro tra vari benefit (salute, pensione, istruzione) senza subire tassazioni extra. Questo permette di personalizzare il proprio pacchetto retributivo in base alle necessità personali.\",\n  \"it_key_points\": [\n    \"Possibilità di allocare i fondi del datore di lavoro tra diversi benefit non tassabili.\",\n    \"Le opzioni includono risparmio sanitario, previdenza e assistenza scolastica.\",\n    \"I benefit non possono essere convertiti in denaro contante per evitare la tassazione.\",\n    \"Le modifiche entreranno in vigore dall'anno fiscale 2026.\"\n  ],\n  \"nl_ai_title\": \"OPTIONS Act: Meer keuzevrijheid in belastingvrije secundaire arbeidsvoorwaarden\",\n  \"nl_summary\": \"Werknemers kunnen voortaan zelf bepalen hoe zij de bijdragen van hun werkgever verdelen over verschillende belastingvrije voordelen, zoals zorg of pensioen. Deze keuzevrijheid heeft geen gevolgen voor de inkomstenbelasting.\",\n  \"nl_key_points\": [\n    \"Werknemers mogen werkgeversbijdragen verdelen over diverse belastingvrije regelingen.\",\n    \"Keuze uit onder meer zorgverzekeringen, pensioenopbouw en studiekostenvergoedingen.\",\n    \"Voordelen kunnen niet worden ingewisseld voor belastbaar contant geld.\",\n    \"Nieuwe regels gaan in vanaf het belastingjaar 2026.\"\n  ],\n  \"pt_ai_title\": \"Lei OPTIONS: Maior flexibilidade na escolha de benefícios laborais isentos de impostos\",\n  \"pt_summary\": \"Esta lei permite que os funcionários escolham como distribuir as contribuições do empregador entre vários benefícios (saúde, reforma, educação) sem pagar impostos adicionais. Oferece mais controlo sobre o pacote de compensação individual.\",\n  \"pt_key_points\": [\n    \"Possibilidade de alocar fundos do empregador entre diferentes benefícios isentos de impostos.\",\n    \"Inclui contas de poupança de saúde, planos de reforma e auxílio educação.\",\n    \"Não é permitida a troca de benefícios por dinheiro vivo para garantir a isenção.\",\n    \"As alterações aplicam-se a partir do ano fiscal de 2026.\"\n  ],\n  \"category\": [\"Taxes\", \"Labor\", \"Benefits\"]\n}"
    }
  ]
}