S 4372
116th Congress
Senate
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
Dependent Care Expense Relief Act of 2020
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 30, 2020
Read twice and referred to the Committee on Finance.
Jul 30, 2020
Introduced in Senate
Plain-English summary
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.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1