; and (2) provides that the rule described in such subsection shall be in effect as of the first day of the 2020 plan year. (c) Definitions Any term used in this section which is also used in section 125 of the Internal Revenue Code of 1986 or the regulations thereunder shall have the same meaning as when used in such section or regulations. 8007. Increase in exclusion for employer-provided dependent care assistance (a) In general Section 129(a)(2) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (D) Special rule for 2020 and 2021 In the case of any taxable year beginning during 2020 or 2021, subparagraph (A) shall be applied by substituting $10,500 ($5,250 for $5,000 ($2,500 . . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2019. (c) Retroactive plan amendments A plan or other arrangement that otherwise satisfies all applicable requirements of sections 106, 125, and 129 of the Internal Revenue Code of 1986 (including any rules or regulations thereunder) shall not fail to be treated as a cafeteria plan or dependent care flexible spending arrangement merely because such plan or arrangement is amended pursuant to a provision under this section and such amendment is retroactive, if— (1) such amendment is adopted no later than the last day of the plan year in which the amendment is effective, and (2) the plan or arrangement is operated consistent with the terms of such amendment during the period beginning on the effective date of the amendment and ending on the date the amendment is adopted. 8008. Temporary increase in contribution limits for health savings accounts (a) In general Section 223(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (9) Increase in monthly limitations for taxable years 2020 and 2021 In the case of any month during a taxable year which begins after December 31, 2019, and before January 1, 2022, the dollar amount in effect