Senate Bill 3972
116th Congress(2019-2020)
COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020
Introduced
Introduced in Senate on Jun 17, 2020
Origin Chamber
Senate
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
3972
Congress
116
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
No Senate votes have been held for this bill.
Summary
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.
June 17, 2020
06/17/2020
Read twice and referred to the Committee on Finance.
06/17/2020
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:46:14 PM