Sec. 5-264b. Dependent care spending account program.
Sec. 5-264b. Dependent care spending account program. The Comptroller shall
maintain a dependent care spending account program for state employees in accordance
with Section 129 of the Internal Revenue Code of 1986 and regulations adopted pursuant
to such section. Under such program, the Comptroller or the program administrator,
upon receipt of the written request of an employee, shall establish and maintain a dependent care spending account for such employee. The Comptroller shall reduce the salary
of such employee by the amount designated in such request. Such amount shall be
transferred to the employee's dependent care spending account and shall be used to
reimburse the employee for expenses incurred for dependent care which are eligible for
reimbursement under the provisions of Section 129 of the Internal Revenue Code. The
Comptroller may contract with an administrator for the management of this program.
For the purposes of this section, "state employees" includes members of the General
Assembly.
(P.A. 90-296, S. 1, 4; P.A. 95-212, S. 4, 7; P.A. 97-302, S. 1.)
History: P.A. 95-212 transferred administration of dependent care spending account program from Commissioner of
Administrative Services to Comptroller, effective July 1, 1995; P.A. 97-302 redefined "state employees" to include members of the General Assembly.