On June 22, 2004, the 108th Congress of the U.S. House of Representatives passed the Working Families Assistance Act, which “Amends the Internal Revenue Code to permit up to $500 of unused dependent care benefits in a dependent care flexible spending plan or arrangement to be carried forward to the next year of such plan or arrangement without affecting its status as a tax-exempt employee benefit cafeteria plan.” This bill is now being reviewed by the Senate Committee on Finance.

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Copyright 2004–2008 ALA-APA. Contact Jenifer Grady, 50 E. Huron, Chicago, IL 60611, 312-280-2424, jgrady@ala.org for more information.