S5412-118

Introduced

To amend the Internal Revenue Code of 1986 to increase the amount excludable for dependent care assistance programs.

118th Congress Introduced Dec 3, 2024

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to increase the amount excludable for dependent care assistance programs., changes federal law or congressional policy affecting federal agencies and legislative administrators. The main policy domain is Government Operations.

Who Benefits and How

federal agencies and legislative administrators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section id22c22ca372c5411b8a79916b8fd570af: 1. Short title This Act may be cited as the The Dependent Care Flexible Spending Account Expansion Act.
  • Section H6444338108DD4792B3674C3549758408: 2. Increase in amount excludable for dependent care assistance programs Section 129(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000...

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

This bill, To amend the Internal Revenue Code of 1986 to increase the amount excludable for dependent care assistance programs., changes federal law or congressional policy affecting federal agencies and legislative administrators.

Key Policy Areas

Government Operations

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to increase the amount excludable for dependent care assistance programs., changes federal law or congressional policy affecting federal agencies and legislative administrators.

Policy Domains

Government Operations

Whole bill

Identified Gains
  • federal agencies and legislative administrators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal agencies and legislative administrators:
Identified Costs
  • federal implementing agencies
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: is
federal implementing agencies:

Legislative Progress

Introduced
Introduced Committee Passed
Dec 3, 2024

Mr. Kennedy introduced the following bill; which was read twice …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Government Operations
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology