[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 3972 Introduced in Senate (IS)]

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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.
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