118th Congress · HOUSE BILLBILL

H.R. 478WFCA Act of 2023

To amend the Internal Revenue Code of 1986 to allow for the inclusion of additional expenses in dependent care FSAs, and for other purposes.

Taxation
Introduced Jan 24, 2023
Last action Dec 17, 2024
Pipeline · Bill → Law
Step 1
Introduced
Jan 24, 2023
Step 2
Referred
Dec 17, 2024
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill includes certain additional expenses in a dependent care flexible spending arrangement (FSA), specifically qualified sports, tutoring, and music or art expenses. It also increases the eligibility age for dependent care benefits to 15, allows a carry forward of unused benefits to the next plan year, and increases to $15,000 the maximum amount of dependent care benefits excludible from employee gross income.

Provisions · 5 sectionsIntroduced in House
Timeline · 3 actions
Dec 17, 2024
Referred to the Subcommittee on Work and Welfare.
Jan 24, 2023
Introduced in House
Jan 24, 2023
Referred to the House Committee on Ways and Means.