3.0.0 5326 2023-01-11T13:25:52Z 2023-01-11T13:25:52Z House H HR 2014-07-31 113 From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CASSIDY:H.R. 5326.Congress has the power to enact this legislation pursuantto the following:The constitutional authority on which this bill rests isthe power of Congress as stated in Article I, Section 8 ofthe United States Constitution.[Page H7186]]]> hswm00 Ways and Means Committee House Standing Referred to 2014-07-31T13:01:50Z 113 2806 S 2014-09-15 Read twice and referred to the Committee on Finance. Related bill CRS 2014-07-31 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2014-07-31 Introduced in House IntroReferral Intro-H 9 Library of Congress 2014-07-31 Introduced in House IntroReferral 1000 9 Library of Congress C001075 Rep. Cassidy, Bill [R-LA-6] Bill Cassidy R LA 6 N Taxation Aging Bank accounts, deposits, capital Child care and development Disability and paralysis Employee benefits and pensions Health care costs and insurance Income tax deductions Income tax exclusion Long-term, rehabilitative, and terminal care Taxation

00 2014-07-31 Introduced in House 2014-09-24T19:43:53Z Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees.

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Display Title Official Title as Introduced Introduced in House IH Short Titles as Introduced Introduced in House 2014-07-31T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113hr5326ih/xml/BILLS-113hr5326ih.xml 2014-07-31 Referred to the House Committee on Ways and Means. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.