to any person— (1) to whom a credit is allowed against taxes imposed by a possession with a mirror code tax system by reason of the application of section 21 of such Code in such possession for such taxable year, or (2) to whom a credit would be allowed against taxes imposed by a possession which does not have a mirror code tax system if the provisions of section 21 of such Code had been in effect in such possession for such taxable year. (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019. 132. 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 In the case of any taxable year beginning during 2020, subparagraph (A) shall be applied be substituting $10,500 (half such dollar amount 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. E Credits for paid sick and family leave 141. Extension of credits (a) In general Sections 7001(g), 7002(e), 7003(g), and 7004(e) of the Families First Coronavirus Response Act are each amended by