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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

Introduced: July 30, 2020 Introduced by: Smith, Tina Democratic · Minnesota See on congress.gov
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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
Jul 30, 2020
Read twice and referred to the Committee on Finance.
Jul 30, 2020
Introduced in Senate
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 Plain-English summary Congressional Research Service

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 July 30, 2020

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Blumenthal, Richard
Connecticut · Sep 10, 2020
 D
Van Hollen, Chris
Maryland · Aug 4, 2020
Cite this page click to expand
APA
U.S. Congress. (2026). S. 4372: Dependent Care Expense Relief Act of 2020. 116th Congress. Open America. https://openamerica.io/bill/116-S-4372/
MLA
"S. 4372: Dependent Care Expense Relief Act of 2020." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-4372/.
Bluebook (legal)
S. 4372, 116th Cong. (2026), https://openamerica.io/bill/116-S-4372/.
Markdown link
[S. 4372: Dependent Care Expense Relief Act of 2020](https://openamerica.io/bill/116-S-4372/)
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