(3) by adding at the end the following: (B) Special rule For purposes of subparagraph (A), the term qualifying individual has the meaning given in paragraph (1) of section 21(b), except such paragraph shall be applied by substituting age 15 for age 13 . . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 4. Carry forward of unused benefits (a) In general Section 129(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (10) Benefit carry forward rules (A) In general A plan meets the requirements of this paragraph if it provides for the automatic carry forward from the close of a plan year to the succeeding plan year of any aggregate unused contributions totaling $20 or greater. (B) Small balances For purposes of subparagraph (A), if an eligible employee carries a balance of less than $20 at the end of a plan year, such employee may elect to carry forward such balance to the next plan year or, if such employee makes no election, such balance may be forfeited. (C) Exclusion from gross income No amount shall be included in gross income under this chapter by reason of any carry forward under this paragraph. (D) Coordination limits The maximum amount which may be contributed to a dependent care assistance flexible spending arrangement for any year to which an unused amount is carried under this paragraph shall not be reduced by such unused amount. . (b) Conforming amendment Section 125(d)(2) of such Code is amended by adding at the end the following new subparagraph: (E) Exception for dependent care assistance flexible spending arrangements Subparagraph (A) shall not apply to a dependent care assistance flexible spending arrangement which conforms to the benefit carry forward rules of section 129(d)(10). . (c) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022. 5. Increase of benefits for dependent care assistance programs (a) In general