Establishes the Housing Flexible Spending Account Act of 2025 allowing Rhode Island employers to contribute pre-tax income into a housing flexible spending account (H-FSA), for employees to be used for qualified housing expenses.

TAXATION -- HOUSING FLEXIBLE SPENDING ACCOUNT ACT OF 2025 - Establishes the Housing Flexible Spending Account Act of 2025 allowing Rhode Island employers to contribute pre-tax income into a housing flexible spending account (H-FSA), for employees to be used for qualified housing expenses.