<?xml version="1.0" encoding="UTF-8"?><BillSummaries>
<item congress="114" measure-type="hr" measure-number="5971" measure-id="id114hr5971" originChamber="HOUSE" orig-publish-date="2016-09-08" update-date="2017-02-03">
<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>
<summary summary-id="id114hr5971v00" currentChamber="HOUSE" update-date="2017-02-03">
<action-date>2016-09-08</action-date>
<action-desc>Introduced in House</action-desc>
<summary-text><![CDATA[<p>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. </p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<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 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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</BillSummaries>
