HR 7997
116th Congress
House
Taxation
Cardiovascular and respiratory health
Child care and development
Emergency medical services and trauma care
Employee benefits and pensions
Health care costs and insurance
Income tax exclusion
Infectious and parasitic diseases
COVID–19 Health and Dependent Care Flexible Spending Account Distribution Act
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 11, 2020
Referred to the House Committee on Ways and Means.
Aug 11, 2020
Introduced in House
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Plain-English summary
COVID-19 Health and Dependent Care Flexible Spending Account Distribution Act
This bill allows a one-time distribution of amounts in a flexible spending arrangement in plan years 2020, 2021, and any plan year during a calendar year in which the President declares a national emergency with respect to COVID-19 (i.e., coronavirus disease 2019)
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). H.R. 7997: COVID–19 Health and Dependent Care Flexible Spending Account Distribution Act. 116th Congress. Open America. https://openamerica.io/bill/116-HR-7997/
"H.R. 7997: COVID–19 Health and Dependent Care Flexible Spending Account Distribution Act." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-7997/.
H.R. 7997, 116th Cong. (2026), https://openamerica.io/bill/116-HR-7997/.
[H.R. 7997: COVID–19 Health and Dependent Care Flexible Spending Account Distribution Act](https://openamerica.io/bill/116-HR-7997/)