Bill Sponsor
Senate Bill 4372
116th Congress(2019-2020)
Dependent Care Expense Relief Act of 2020
Introduced
Introduced
Introduced in Senate on Jul 30, 2020
Overview
Text
Sponsor
Introduced
Jul 30, 2020
Latest Action
Jul 30, 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
4372
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.
Sponsorship by Party
Democrat
Minnesota
Senate Votes (0)
House Votes (0)
No Senate votes have been held for this bill.
Summary

Dependent Care Expense Relief Act of 2020

This bill allows the carryover of unused dependent care flexible spending arrangement benefits from plan year 2020 to plan year 2021. It also allows employees terminated from employment to be reimbursed for unused dependent care benefits during a specified period.

The bill requires the Department of the Treasury to issue rules or guidance to expand the definition of dependent care expenses eligible to be reimbursed from a dependent care flexible spending arrangement to account for changes in the dependent care needs of taxpayers due to a COVID-19 (i.e., corornavirus disease 2019) emergency declaration.

Text (1)
Actions (2)
07/30/2020
Read twice and referred to the Committee on Finance.
07/30/2020
Introduced in Senate
Public Record
Record Updated
Jan 11, 2023 1:45:33 PM