Lisa Berdie

The National Defense Authorization Act for fiscal year 2020 directed the Secretary of Defense to report on food insecurity among members of the armed forces and their dependents. RAND researchers examined the eight elements from the directive (including an assessment of the current extent of food insecurity among service members and their dependents) and developed answers, along with listing areas requiring additional analysis.

This report presents an analysis--requested by the Office of the Secretary of Defense as input for Congress--of the implications of flexible spending account options for active-duty service members and their families that would allow pre-tax payment of dependent care expenses, insurance premiums, and out-of-pocket medical expenses. The authors evaluate the benefits and costs of these options to service members and the U. S. Department of Defense.