,,ii  #aafth ,,congress  #b;d ,session  
,s4 #cigb  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ag1     
#bjbj,ms4 ,klobuchar 7for herself and   
,mrs4 ,capito7 introduced the following 
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to provide that the unused balance of
 a dependent care flexible spending     
arrangement at the end of plan year     
#bjbj may be rolled over to the         
following plan year4  #a4 ,short title  
,this ,act may be cited as the          
,,covid-#ai ,dependent ,care ,flexible  
,spending ,arrangement ,rollover ,act of
 #bjbj4  #b4 ,rollover of unused balance
 of dependent care flexible spending    
arrangements to plan year #bjba ,as soon
 as practicable after the date of the   
enactment of this ,act1 the ,secretary  
of the ,treasury 7or the ,secretary's   
delegate7 shall issue regulations or    
other guidance that permit the unused   
balance 7determined as of the end of    
plan year #bjbj7 of any dependent care  

flexible spending arrangement to be     
rolled over to plan year #bjba4