# 119-hr-8314: OPTIONS Act

119-hr-8314, OPTIONS Act, is a 119th Congress bill sponsored by Rep. Steube, W. Gregory [R-FL-17] (R-FL); status introduced; PRIA reads it as touching household money (as of 2026-09-21).

- Canonical: https://policyrisk.com/legislation/119-hr-8314
- As of: 2026-09-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-8314
- Congress: 119
- Title: OPTIONS Act
- Status: introduced
- Introduced: 2026-04-15
- Sponsor: Rep. Steube, W. Gregory [R-FL-17] (R-FL)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-09-21

## Summary

**Allows employees to choose tax-free employer benefits instead of cash by creating Qualified Benefit Options Plans.** The bill would add a new Internal Revenue Code section 125A so employers can offer written plans that let participants allocate employer contributions among tax-favored benefits. - Workers and families: Employees could elect to direct employer contributions to things like retirement account contributions, a health reimbursement arrangement (HRA), a health savings account (HSA), or employer-paid education assistance rather than receive cash. Participants may not choose cash or other taxable benefits in place of qualified benefits. - Employers and plan administrators: Employers could set up these plans but must follow nondiscrimination rules with an exception for highly compensated and key employees similar to current section 125 tests. Employers must also follow added reporting and recordkeeping tied to section 6039D. - Former and retired employees: The definition of eligible participants explicitly includes former employees and retired employees, letting plans cover a broader group. Note: The changes would apply for taxable years beginning after December 31, 2025.

## Cosponsors (1)

- Rep. DelBene, Suzan K. [D-WA-1] (D-WA), 2026-04-15T00:00:00.000Z

## Provisions PRIA read

- Employer plans let workers choose tax-free benefits: benefit, medium. This bill would create a new kind of employer plan that lets employees (and some former employees) pick how employer contributions are used. You would be able to elect to move employer contributions into tax-excluded benefits such as health savings accounts, health reimbursement arrangements, emplo…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-10421: Transforming Education for the Future Act
- 119-hr-6900: American Affordability Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-5509: Safe Step Act

## Sources
- [119-hr-8314 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/8314)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-10421: Transforming Education for the Future Act](https://policyrisk.com/legislation/119-hr-10421)
- [119-hr-6900: American Affordability Act of 2025](https://policyrisk.com/legislation/119-hr-6900)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-5509: Safe Step Act](https://policyrisk.com/legislation/119-hr-5509)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-8314 (as of 2026-09-21).