,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cgfe  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ai1      
#bjbj,mrs4 ,loeffler introduced the     
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to expand tax   
benefits related to dependent care      
assistance programs4  #a4 ,short title  
,this ,act may be cited as the ,working 
,families ,childcare ,access 7,,wfca7   
,act4  #b4 ,expansion of benefits for   
dependent care assistance programs  7a7 
,expansion of annual maximum  7#a7 ,in  
general ,subparagraph 7,a7 of ,section  
#abi7;a77#b7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
#e1jjj 7#b1ejj and inserting #ae1jjj    
7#g1ejj14  7#b7 ,effective date ,the    
amendment made by paragraph 7#a7 shall  
apply to taxable years beginning after  
,december #ca1 #bjbj4  7b7 ,carryforward
 of unused benefits under cafeteria     
plans  7#a7 ,in general ,section        

#abe7;d77#b7 of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,e7 ,carryforward of unused benefits   
under dependent care assistance flexible
 spending arrangements  7i7 ,in general 
,notwithstanding subparagraph 7,a71 a   
plan or arrangement may permit a        
participant in a dependent care         
assistance flexible spending arrangement
 to elect to carry forward any aggregate
 unused balances in the participant's   
accounts under such arrangement as of   
the close of any year to the succeeding 
year4 ,such carryforward shall be       
treated as having occurred within #cj   
days of the close of the year4  7ii7    
,limitation ,the amount which a         
participant may elect to carry forward  
under clause 7i7 from any year shall be 
any aggregate unused balances in the    
participant's account at the close of   
any year4  7iii7 ,exclusion from gross  
income ,no amount shall be included in  
gross income under this chapter by      

reason of any carry forward under this  
subparagraph4  7iv7 ,coordination limits
 ,the maximum amount which may be       
contributed to a dependent care         
assistance flexible spending arrangement
 for any year to which an unused amount 
is carried under this subparagraph shall
 not be reduced by such unused amount4  
4  7#b7 ,effective date ,the amendments 
made by this subsection shall take      
effect on the date of the enactment of  
this ,act4