,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fieh  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bb1 #bjbj,mrs4  
,axne 7= h]self & ,mr4 ,/aub]7 introduc$
 ! foll[+ bill2 :i* 0 ref]r$ to !       
,committee on ,ways & ,means  ,a ,,bill 
,to provide t ! unus$ balance ( a       
dep5d5t c>e flexible sp5d+ arrangem5t at
 ! end ( plan ye> #bjbj may be roll$ ov]
 to ! foll[+ plan ye>4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,,covid-#ai   
,dep5d5t ,c>e ,flexible ,sp5d+          
,arrangem5t ,rollov] ,act ( #bjbj4  #b4 
,rollov] ( unus$ balance ( dep5d5t c>e  
flexible sp5d+ arrangem5ts to plan ye>  
#bjba ,z soon z practicable aft] ! date 
( ! enactm5t ( ?is ,act1 ! ,secret>y ( !
 ,treasury 7or ! ,secret>y's delegate7  
%all issue regulations or o!r guidance t
 p]mit ! unus$ balance 7det]m9$ z ( !   
end ( plan ye> #bjbj7 ( any dep5d5t c>e 
flexible sp5d+ arrangem5t to be roll$   
ov] to plan ye> #bjba4