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Itemized deduction
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Flexible spending account
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Internal Revenue Code section 132(a)
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https://www.benefitslawadvisor.com/2018/01/articles/tax-cuts-and-jobs-act/2018-tax-reform-series-tax-law-changes-to-employee-fringe-benefits/
Anchor text: 2018 Tax Reform Series: Tax Law Changes to Employee Fringe Benefits
https://www.benefitslawadvisor.com/2019/10/articles/medical-flexible-spending-account/california-imposes-new-flexible-spending-account-notice-requirement-on-employers/
Anchor text: California Imposes New Flexible Spending Account Notice Requirement On Employers
https://www.benefitslawadvisor.com/2018/01/articles/tax-cuts-and-jobs-act/2018-tax-reform-series-tax-law-changes-to-employee-fringe-benefits/
Anchor text: 2018 Tax Reform Series: Tax Law Changes to Employee Fringe Benefits