,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #cigb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #ag1 #bjbj,ms4   
,klobu*> 7= h]self & ,mrs4 ,capito7     
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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