3.0.0 386 2023-01-11T13:34:28Z 2023-01-11T13:34:28Z House HR 2017-01-09 115 [Congressional Record Volume 163, Number 5 (Monday, January 9, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SENSENBRENNER:H.R. 386.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8[Page H236]]]> hswm00 Ways and Means Committee House Standing Referred to 2017-01-09T17:01:15Z 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. 115 775 HR 2017-01-31 Referred to the House Committee on Ways and Means. Related bill CRS Family Care Savings Act 115 782 HR 2017-02-01 Referred to the House Committee on Ways and Means. Related bill CRS 2017-01-09 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2017-01-09 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-01-09 Introduced in House IntroReferral 1000 9 Library of Congress S000244 Rep. Sensenbrenner, F. James, Jr. [R-WI-5] F. SENSENBRENNER R WI JAMES 5 N Taxation Child care and development Disability and paralysis Employee benefits and pensions Income tax exclusion Inflation and prices Taxation 00 2017-01-09 Introduced in House 2017-02-08T22:29:19Z Working Parents Tax Relief Act

This bill amends the Internal Revenue Code to: (1) increase from $5,000 to $7,500 (adjusted for inflation after 2017) the amount of employer-provided dependent care assistance that an employee may exclude from gross income, and (2) permit unused dependent care benefits in cafeteria plans and flexible spending arrangements to be carried forward to the succeeding plan year.

]]> Working Parents Tax Relief Act Display Title Working Parents Tax Relief Act Official Title as Introduced 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. Introduced in House IH Short Titles as Introduced Working Parents Tax Relief Act Introduced in House 2017-01-09T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr386ih/xml/BILLS-115hr386ih.xml 2017-01-09 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.