rules or regulations thereunder shall have the same meaning as when used in such section or rules or regulations. 20153. Carryover of paid time off (a) In general A plan that otherwise satisfies all applicable requirements of section 125 of the Internal Revenue Code of 1986 (including any rules or regulations thereunder) shall not fail to be treated as a cafeteria plan merely because such plan permits participants to carry over (under rules similar to the rules applicable to health flexible spending arrangements) any amount of paid time off (without limitation) from the plan year ending in 2020 to the plan year ending in 2021. (b) Definitions Any term used in this section which is also used in section 125 of the Internal Revenue Code of 1986 or the rules or regulations thereunder shall have the same meaning as when used in such section or rules or regulations. 20154. Change in election amount (a) In general A plan or other arrangement that otherwise satisfies all applicable requirements of sections 106 and 125 of the Internal Revenue Code of 1986 (including any rules or regulations thereunder) shall not fail to be treated as a cafeteria plan or health flexible spending arrangement merely because such plan or arrangement allows an employee to make, with respect to the remaining portion of a period of coverage within the applicable period— (1) an election modifying the amount of such employee's contributions to such a health flexible spending arrangement (without regard to any change in status), or (2) an election modifying the amount of such employee's elective paid time off. Any election as modified under paragraph (1) shall not exceed the limitation applicable under section 125(i) for the taxable year. (b) One-time application Paragraphs (1) and (2) of subsection (a) shall each apply to only 1 election change described in such paragraph with respect to an employee (in addition to any other election changes during a period of coverage permitted under the plan or arrangement without regard to this section). (c)