3.0.0 4372 2023-01-11T13:45:33Z 2023-01-11T13:45:33Z Senate S 2020-07-30 116 ssfi00 Finance Committee Senate Standing Referred to 2020-07-30T16:50:47Z 2020-07-30 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2020-07-30 Introduced in Senate IntroReferral 10000 9 Library of Congress S001203 Sen. Smith, Tina [D-MN] Tina Smith D MN N V000128 Sen. Van Hollen, Chris [D-MD] Chris Van Hollen D MD 2020-08-04 False B001277 Sen. Blumenthal, Richard [D-CT] Richard Blumenthal D CT 2020-09-10 False S001191 Sen. Sinema, Kyrsten [D-AZ] Kyrsten Sinema D AZ 2020-09-10 False Taxation Cardiovascular and respiratory health Child care and development Emergency medical services and trauma care Employee benefits and pensions Income tax exclusion Infectious and parasitic diseases Sales and excise taxes Tax administration and collection, taxpayers Taxation 00 2020-07-30 Introduced in Senate 2020-10-22T14:58:00Z 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.

]]> Dependent Care Expense Relief Act of 2020 Display Title Dependent Care Expense Relief Act of 2020 Short Title(s) as Introduced Dependent Care Expense Relief Act of 2020 Introduced in Senate IS Official Title as Introduced A bill to provide for unused benefits in a dependent care FSA to be carried over from 2020 to 2021, to provide for benefits to be accessed after termination of employment, and for other purposes. Introduced in Senate IS Introduced in Senate 2020-07-30T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s4372is/xml/BILLS-116s4372is.xml 2020-07-30 Read twice and referred to the Committee on Finance. text/xml EN 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. Congressional Research Service, Library of Congress 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.