A bill to provide that the unused balance of a dependent care flexible spending arrangement at the end of plan year 2020 may be rolled over to the following plan year.
COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020
This bill directs the Department of the Treasury to issue regulations or other guidance that permit the unused balance as of the end of plan year 2020 of any dependent care flexible spending arrangement to be rolled over to plan year 2021.
Referred to the House Committee on Ways and Means.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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