[20200708]IF11597_2019冠状病毒疾病对依赖护理灵活支出安排（FSA）的潜在影响.pdf

https:/crsreports.congress.gov July 8, 2020Potential Impact of COVID-19 on Dependent Care Flexible Spending Arrangements (FSAs)Dependent care flexible spending arrangements (FSAs) are a benefit that employers may offer employees. They allow employees to pay for certain dependent care services (e.g., child care, summer day camp, babysitting, and adult day care expenses) with pretax dollars. Dependent care FSAs are also referred to as dependent care assistance plans (DCAPs). Employees who participate in a dependent care FSA choose to have a portion of their salary set aside on a pretax basis (i.e., not subject to federal income or payroll taxes), generally up to a maximum of $5,000 per year. There are other types of FSAs. Health FSAs, for example, allow employees to pay for eligible health care expenses with pretax dollars. For a discussion of health FSAs in the context of the Coronavirus Disease 2019 (COVID-19) pandemic, see CRS In Focus IF11576, Potential COVID-19 Impacts on Health Flexible Spending Arrangements (FSAs) and Recent Health FSA Changes. Overview of Dependent Care FSAs Dependent care FSAs are offered to employees as part of a cafeteria plan. Under a cafeteria plan, emp