,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cgfe  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #ai1 #bjbj,mrs4   
,loeffl] introduc$ ! foll[+ bill2 :i* 0 
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to exp& tax       
b5efits relat$ to dep5d5t c>e assi/ance 
programs4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,work+ ,families ,*ildc>e  
,access 7,,wfca7 ,act4  #b4 ,expansion (
 b5efits = dep5d5t c>e assi/ance        
programs  7a7 ,expansion ( annual       
maximum  7#a7 ,9 g5]al ,subp>agraph 7,a7
 ( ,section #abi7;a77#b7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
#e1jjj 7#b1ejj & ins]t+ #ae1jjj         
7#g1ejj14  7#b7 ,effective date ,!      
am5dm5t made by p>agraph 7#a7 %all apply
 to taxable ye>s beg9n+ aft] ,decemb]   
#ca1 #bjbj4  7b7 ,c>ry=w>d ( unus$      
b5efits "u cafet]ia plans  7#a7 ,9 g5]al
 ,section #abe7;d77#b7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,e7

 ,c>ry=w>d ( unus$ b5efits "u dep5d5t   
c>e assi/ance flexible sp5d+ arrangem5ts
  7i7 ,9 g5]al ,not)/&+ subp>agraph     
7,a71 a plan or arrangem5t may p]mit a  
p>ticipant 9 a dep5d5t c>e assi/ance    
flexible sp5d+ arrangem5t to elect to   
c>ry =w>d any aggregate unus$ balances 9
 ! p>ticipant's acc\nts "u su*          
arrangem5t z ( ! close ( any ye> to !   
succe$+ ye>4 ,su* c>ry=w>d %all be      
treat$ z hav+ occurr$ )9 #cj days ( !   
close ( ! ye>4  7ii7 ,limitation ,!     
am\nt :i* a p>ticipant may elect to c>ry
 =w>d "u clause 7i7 f any ye> %all be   
any aggregate unus$ balances 9 !        
p>ticipant's acc\nt at ! close ( any    
ye>4  7iii7 ,exclusion f gross income   
,no am\nt %all be includ$ 9 gross income
 "u ?is *apt] by reason ( any c>ry =w>d 
"u ?is subp>agraph4  7iv7 ,coord9ation  
limits ,! maximum am\nt :i* may be      
contribut$ to a dep5d5t c>e assi/ance   
flexible sp5d+ arrangem5t = any ye> to  
:i* an unus$ am\nt is c>ri$ "u ?is      
subp>agraph %all n be r$uc$ by su* unus$

 am\nt4  4  7#b7 ,effective date ,!     
am5dm5ts made by ?is subsection %all    
take effect on ! date ( ! enactm5t ( ?is
 ,act4