Bill Sponsor
Senate Bill 3972
116th Congress(2019-2020)
COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020
Introduced
Introduced
Introduced in Senate on Jun 17, 2020
Overview
Text
Introduced in Senate 
Jun 17, 2020
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Introduced in Senate(Jun 17, 2020)
Jun 17, 2020
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
S. 3972 (Introduced-in-Senate)


116th CONGRESS
2d Session
S. 3972


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.


IN THE SENATE OF THE UNITED STATES

June 17, 2020

Ms. Klobuchar (for herself and Mrs. Capito) introduced the following bill; which was read twice and referred to the Committee on Finance


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.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020”.

SEC. 2. Rollover of unused balance of dependent care flexible spending arrangements to plan year 2021.

As soon as practicable after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall issue regulations or other guidance that permit the unused balance (determined as of the end of plan year 2020) of any dependent care flexible spending arrangement to be rolled over to plan year 2021.