To amend the Internal Revenue Code of 1986 to provide for the carryforward of $500 of unused benefits in cafeteria plans and flexible spending arrangements for dependent care assistance.
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
Working Families Assistance Act of 2004 - Amends the Internal Revenue Code to permit up to $500 of unused dependent care benefits in a dependent care flexible spending plan or arrangement to be carried forward to the next year of such plan or arrangement without affecting its status as a tax-exempt employee benefit cafeteria plan.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
Mr. Cantor moved to suspend the rules and pass the bill.
Considered under suspension of the rules. (consideration: CR H4663-4665)
DEBATE - The House proceeded with forty minutes of debate on H.R. 4372.
Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H4663-4664)
On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H4663-4664)
Motion to reconsider laid on the table Agreed to without objection.
Received in the Senate and Read twice and referred to the Committee on Finance.
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