,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #giig  ,,in ,,the ,,house ,,of  
,,representatives  ,august #aa1         
#bjbj,mrs4 ,axne 7for herself and ,mr4  
,balderson7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to allow individuals to        
mitigate the financial impact of        
,,covid-#ai by taking a one-time        
distribution of flexible spending       
arrangement funds in certain plan years1
 and for other purposes4  #a4 ,short    
title ,this ,act may be cited as the    
,,covid-#ai ,health and ,dependent ,care
 ,flexible ,spending ,account           
,distribution ,act4  #b4 ,special       
disposition rules for unused benefits in
 flexible spending arrangements of      
individuals in during certain plan years
  7a7 ,f,s,as may allow qualified       
distribution ,for purposes of sections  
#ajf1 #abe1 and #abi of the ,internal   
,revenue ,code of #aihf1 a flexible     
spending arrangement may allow a        

qualified distribution4  7b7 ,taxes     
applied to certain distributions ,for   
purposes of sections #abe7;a7 and       
#abi7;a7 of such ,code1 such sections   
shall not apply to any benefit          
distributed under subsection 7a7 from a 
flexible spending arrangement for a use 
other than the qualifying benefit for   
which such arrangement was established4 
7c7 ,special rule for disposition of    
unused benefits ,for purposes of such   
,code1 a plan shall not fail to be      
treated as a cafeteria plan1 health     
flexible spending arrangement1 or       
dependent care flexible spending        
arrangement merely because such         
arrangement provides for a qualified    
distribution4  7d7 ,qualified           
distribution ,for purposes of this      
section1 the term qualified distribution
 means a one-time distribution in a     
qualifying plan year to an individual of
 all or a portion of the balance in the 
employee's account under a cafeteria    
plan1 health flexible spending          

arrangement1 or dependent care flexible 
spending arrangement4  7e7 ,qualifying  
plan year ,the term qualifying plan year
 means plan year #bjbj1 plan year #bjba1
 and any plan year that falls during a  
calendar year in which a national       
emergency is declared by the ,president 
under the ,national ,emergencies ,act   
7#ej ,u4,s4,c4 #afja et seq47 with      
respect to the ,coronavirus ,disease    
#bjai 7,,covid-#ai74  7f7 ,guidance ,the
 ,secretary of the ,treasury 7or the    
,secretary's delegate7 shall issue      
guidance with respect to the interaction
 between a qualified distribution under 
subsection 7a7 and the nondiscrimination
 testing provisions of section #abe of  
such ,code4