Seeks to offer FSAs to Reserve Component members performing inactive and active duty.

Unlike most active-duty families, Reserve Component members have almost no opportunity to use daycare on installations that offers reduced tuition. Offering an FSA would provide them with relief from high daycare costs and is portable for use with off-installation facilities. This is a no-cost, no-share benefit that DoD could provide to Active and Reserve families.

The Enlisted Association of the National Guard of the United States urges Congress to encourage the Department of Defense to offer Dependent Care Flexible Spending Accounts to the unformed service Reserve Component performing inactive and active duty.