to the succeeding plan year of such flexible spending arrangement. (B) Dependent care flexible spending arrangement For purposes of this paragraph, the term dependent care flexible spending arrangement means a flexible spending arrangement (as defined in section 106(c)) that is a qualified benefit and only permits reimbursement for expenses for dependent care assistance. (C) Unused health benefits For purposes of this paragraph, with respect to an employee, the term unused dependent care benefits means the excess of— (i) the maximum amount of reimbursement allowable to the employee during a plan year under a dependent care flexible spending arrangement, taking into account any election by the employee, over (ii) the actual amount of reimbursement during such year under such arrangement. . (b) Effective date The amendments made by this section shall apply to plan years ending after the date of the enactment of this Act.