Skip to main content
S 3972 116th Congress Senate Taxation Administrative law and regulatory procedures Adult day care Child care and development Department of the Treasury Disability and paralysis Income tax deductions Tax administration and collection, taxpayers

COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020

Introduced: June 17, 2020 Introduced by: Klobuchar, Amy Democratic · Minnesota See on congress.gov
Sign in to write a letter Sign in to watch
This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 17, 2020
Read twice and referred to the Committee on Finance.
Jun 17, 2020
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

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.

What's happening now June 17, 2020

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 6958 Identical bill COVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Capito, Shelley Moore
West Virginia · Jun 17, 2020
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3972: COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020. 116th Congress. Open America. https://openamerica.io/bill/116-S-3972/
MLA
"S. 3972: COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-3972/.
Bluebook (legal)
S. 3972, 116th Cong. (2026), https://openamerica.io/bill/116-S-3972/.
Markdown link
[S. 3972: COVID–19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020](https://openamerica.io/bill/116-S-3972/)
Report a problem