Bill summaries are authored by CRS.

Shown Here:
Passed House without amendment (06/22/2004)

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Working Families Assistance Act of 2004 - 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.