PRINTER'S NO. 4365
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE RESOLUTION
No.
998
Session of
2020
INTRODUCED BY WARREN, MADDEN, DRISCOLL, KINSEY, RYAN, FREEMAN,
VITALI, McNEILL, THOMAS, DAVIDSON, SCHLOSSBERG, LONGIETTI,
McCARTER, SANCHEZ, ROZZI, JAMES AND McCLINTON,
SEPTEMBER 14, 2020
REFERRED TO COMMITTEE ON FINANCE, SEPTEMBER 14, 2020
A RESOLUTION
Urging the Congress of the United States to pass legislation to
amend the Internal Revenue Code of 1986 (Public Law 99-514,
26 U.S.C. § 1 et seq.) to permit each individual with a
flexible spending account to carryover the entirety of any
remaining balance in the flexible spending account at the end
of 2020 to 2021.
WHEREAS, Flexible spending accounts (FSAs) provide
individuals with the opportunity to plan ahead for certain
expenses while decreasing their taxable income by having a set
amount of money from every paycheck withheld and placed into the
FSAs; and
WHEREAS, Many individuals rely on FSAs to help pay for health
care, dependent care, medical premiums and adoption expenses;
and
WHEREAS, The COVID-19 pandemic has required stay-at-home
orders, remote learning for students, teleworking policies,
closure of child care centers and summer camps and other changes
to our day-to-day lives; and
WHEREAS, The unanticipated impact of the COVID-19 pandemic
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19