To amend the Internal Revenue Code of 1986 to allow for the inclusion of additional expenses in dependent care FSAs, and for other purposes.
Summary
What This Bill Does
The bill requires additional expenses included in dependent care assistance programs Section 129(e) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking or provision of, those and inserting or provision, requires dependent care expenses allowed for children and dependents up to age 15 Section 129(e)(1) of the Internal Revenue Code of 1986, as amended by section 1, is amended— by striking or provision of, qualified, and requires carry forward of unused benefits Section 129(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: A plan meets the requirements of this paragraph if it provides. It relies on tax rate changes, compliance mandates, definition changes, and exemptions. The main policy areas are Education.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk and Lobbyists, political organizations, and disclosure users affected by the bill could face lower compliance burdens.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Regulated entities and members of the public affected by the bill would take on compliance duties, and Educational institutions and students affected by the bill would take on compliance duties.
Key Provisions
- Requires additional expenses included in dependent care assistance programs Section 129(e) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking or provision of, those and inserting or provision...
- Requires dependent care expenses allowed for children and dependents up to age 15 Section 129(e)(1) of the Internal Revenue Code of 1986, as amended by section 1, is amended— by striking or provision of, qualified...
- Requires carry forward of unused benefits Section 129(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: A plan meets the requirements of this paragraph if it provides...
- Requires increase of benefits for dependent care assistance programs Section 129(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 ($2,500 and inserting $15,000 ($7,500.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires additional expenses included in dependent care assistance programs Section 129(e) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking or provision of, those and inserting or provision, requires dependent care expenses allowed for children and dependents up to age 15 Section 129(e)(1) of the Internal Revenue Code of 1986, as amended by section 1, is amended— by striking or provision of, qualified, and requires carry forward of unused benefits Section 129(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: A plan meets the requirements of this paragraph if it provides.
Key Policy Areas
Education
Primary Purpose
The bill requires additional expenses included in dependent care assistance programs Section 129(e) of the Internal Revenue Code of 1986 is amended— in paragraph (1), by striking or provision of, those and inserting or provision, requires dependent care expenses allowed for children and dependents up to age 15 Section 129(e)(1) of the Internal Revenue Code of 1986, as amended by section 1, is amended— by striking or provision of, qualified, and requires carry forward of unused benefits Section 129(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: A plan meets the requirements of this paragraph if it provides.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
- Lobbyists, political organizations, and disclosure users affected by the bill
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Regulated entities and members of the public affected by the bill
- Educational institutions and students affected by the bill
- Public beneficiaries or protected communities affected by the clause
Legislative Progress
IntroducedMrs. Miller of West Virginia introduced the following bill; which …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
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