On December 31, 2020, the IRS released Letter Number 2020-0027 that addressed a question concerning whether a person with unused funds in a DCAP can have those funds reimbursed to him because his child did not attend summer camp due to COVID-19 and he did not anticipate any further childcare expenditures for the rest of the year.

On January 7, 2021, HHS announced that the public health emergency proclamation for COVID-19 is renewed for another 90 days, beginning on January 21, 2021 (the date the previous HHS proclamation expired) and extends through April 20, 2021.