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    <number>2891</number>
    <updateDate>2023-01-11T13:30:50Z</updateDate>
    <updateDateIncludingText>2023-01-11T13:30:50Z</updateDateIncludingText>
    <originChamber>House</originChamber>
    <type>HR</type>
    <introducedDate>2015-06-25</introducedDate>
    <congress>114</congress>
    <constitutionalAuthorityStatementText><![CDATA[<pre>[Congressional Record Volume 161, Number 103 (Thursday, June 25, 2015)]From the Congressional Record Online through the Government Publishing Office [<a href='http://www.gpo.gov'>www.gpo.gov</a>]By Mr. MOOLENAAR:H.R. 2891.Congress has the power to enact this legislation pursuantto the following:Clause 1 of Section 8 of Article I of the United StatesConstitution and Amendment XVI of the United StatesConstitution.[Page H4772]</pre>]]></constitutionalAuthorityStatementText>
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      <item>
        <title>To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.</title>
        <congress>114</congress>
        <number>5971</number>
        <type>HR</type>
        <latestAction>
          <actionDate>2016-09-08</actionDate>
          <text>Referred to the House Committee on Ways and Means.</text>
        </latestAction>
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        <actionDate>2015-06-25</actionDate>
        <text>Referred to the House Committee on Ways and Means.</text>
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    <sponsors>
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        <bioguideId>M001194</bioguideId>
        <fullName>Rep. Moolenaar, John R. [R-MI-4]</fullName>
        <firstName>John</firstName>
        <lastName>Moolenaar</lastName>
        <party>R</party>
        <state>MI</state>
        <middleName>R.</middleName>
        <district>4</district>
        <isByRequest>N</isByRequest>
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    <policyArea>
      <name>Taxation</name>
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    <subjects>
      <legislativeSubjects>
        <item>
          <name>Child care and development</name>
        </item>
        <item>
          <name>Disability and paralysis</name>
        </item>
        <item>
          <name>Employee benefits and pensions</name>
        </item>
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          <name>Income tax exclusion</name>
        </item>
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          <name>Inflation and prices</name>
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        <name>Taxation</name>
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    <summaries>
      <summary>
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        <actionDate>2015-06-25</actionDate>
        <actionDesc>Introduced in House</actionDesc>
        <updateDate>2015-08-05T19:17:19Z</updateDate>
        <text><![CDATA[ <p>This bill amends the Internal Revenue Code to provide for an annual adjustment for inflation in taxable years beginning after 2015 to the $5,000 exclusion from the gross income of employees who receive employer-provided dependent care assistance. </p>]]></text>
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    </summaries>
    <title>To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.</title>
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        <title>To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.</title>
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        <titleType>Official Title as Introduced</titleType>
        <title>To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.</title>
        <billTextVersionName>Introduced in House</billTextVersionName>
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        <date>2015-06-25T04:00:00Z</date>
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    <latestAction>
      <actionDate>2015-06-25</actionDate>
      <text>Referred to the House Committee on Ways and Means.</text>
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    <dc:rights>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.</dc:rights>
    <dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
    <dc:description>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.</dc:description>
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