"to permit employees to apply unused amounts remaining in a health FSA or a dependent care assistance program as of the end of a grace period ending in 2020 or a plan year ending in 2020 to pay or reimburse expenses incurred for the same qualified benefit through December 31, 2020."
That's how I read this - that you can pay for 2020 expenses using this left-over amount until the end of 2020, instead of only until March 15, 2020 (or whenever your grace period ends).
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