COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020 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.
Administrative law and regulatory proceduresAdult day careChild care and developmentDepartment of the TreasuryDisability and paralysisIncome tax deductionsTax administration and collection, taxpayers
COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020
USA116th CongressS-3972| Senate
| Updated: 6/17/2020
COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020 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.
Administrative law and regulatory proceduresAdult day careChild care and developmentDepartment of the TreasuryDisability and paralysisIncome tax deductionsTax administration and collection, taxpayers