after December 31, 2019. 3. Carryforward for dependent care flexible spending arrangement account balance (a) In general Section 125 of the Internal Revenue Code of 1986 is amended by redesignating subsections (k) and (l) as subsections (l) and (m), respectively, and by inserting after subsection (j) the following new subsection: (k) Carryforward For purposes of this title, a plan or other arrangement shall not fail to be treated as a cafeteria plan or flexible spending arrangement for a plan year merely because such arrangement provides that an amount not exceeding the amount with respect to such individual under section 129(a)(2) in effect for the succeeding plan year may be carried forward to the succeeding plan year. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.