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    <updateDate>2023-01-11T13:46:14Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:46:14Z</updateDateIncludingText>
    <originChamber>Senate</originChamber>
    <type>S</type>
    <introducedDate>2020-06-17</introducedDate>
    <congress>116</congress>
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        <name>Finance Committee</name>
        <chamber>Senate</chamber>
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            <name>Referred to</name>
            <date>2020-06-17T17:28:24Z</date>
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    <relatedBills>
      <item>
        <title>COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020</title>
        <congress>116</congress>
        <number>6958</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2020-05-22</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
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        <actionDate>2020-06-17</actionDate>
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            <name>Finance Committee</name>
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        <text>Read twice and referred to the Committee on Finance.</text>
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        <actionDate>2020-06-17</actionDate>
        <text>Introduced in Senate</text>
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        <sourceSystem>
          <code>9</code>
          <name>Library of Congress</name>
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    <sponsors>
      <item>
        <bioguideId>K000367</bioguideId>
        <fullName>Sen. Klobuchar, Amy [D-MN]</fullName>
        <firstName>Amy</firstName>
        <lastName>Klobuchar</lastName>
        <party>D</party>
        <state>MN</state>
        <isByRequest>N</isByRequest>
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    </sponsors>
    <cosponsors>
      <item>
        <bioguideId>C001047</bioguideId>
        <fullName>Sen. Capito, Shelley Moore [R-WV]</fullName>
        <firstName>Shelley</firstName>
        <lastName>Capito</lastName>
        <party>R</party>
        <state>WV</state>
        <middleName>Moore</middleName>
        <sponsorshipDate>2020-06-17</sponsorshipDate>
        <isOriginalCosponsor>True</isOriginalCosponsor>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Administrative law and regulatory procedures</name>
        </item>
        <item>
          <name>Adult day care</name>
        </item>
        <item>
          <name>Child care and development</name>
        </item>
        <item>
          <name>Department of the Treasury</name>
        </item>
        <item>
          <name>Disability and paralysis</name>
        </item>
        <item>
          <name>Income tax deductions</name>
        </item>
        <item>
          <name>Tax administration and collection, taxpayers</name>
        </item>
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        <name>Taxation</name>
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        <actionDate>2020-06-17</actionDate>
        <actionDesc>Introduced in Senate</actionDesc>
        <updateDate>2020-07-27T17:11:24Z</updateDate>
        <text><![CDATA[ <p><b>COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020</b></p> <p>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. </p>]]></text>
      </summary>
    </summaries>
    <title>COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020</title>
    <titles>
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        <titleType>Display Title</titleType>
        <title>COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020</title>
      </item>
      <item>
        <titleType>Short Title(s) as Introduced</titleType>
        <title>COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
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      <item>
        <titleType>Official Title as Introduced</titleType>
        <title>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.</title>
        <billTextVersionName>Introduced in Senate</billTextVersionName>
        <billTextVersionCode>IS</billTextVersionCode>
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        <type>Introduced in Senate</type>
        <date>2020-06-17T04:00:00Z</date>
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    <latestAction>
      <actionDate>2020-06-17</actionDate>
      <text>Read twice and referred to the Committee on Finance.</text>
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    <dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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