119th Congress · HOUSE BILLBILL

H.R. 413CHILD Act of 2025

To amend the Internal Revenue Code of 1986 to index dependent care assistance programs to inflation.

Taxation
Introduced Jan 15, 2025
Last action Jan 15, 2025
Pipeline · Bill → Law
Step 1
Introduced
Jan 15, 2025
Step 2
Referred
Jan 15, 2025
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill increases the maximum annual amount that may be contributed to a dependent care assistance program (generally known as a dependent care flexible spending account [FSA]). Under the bill, the maximum annual amount that may be contributed to a dependent care FSA increases from $5,000 ($2,500 for married taxpayers who file separate federal tax returns) to $10,000 ($5,000 for married taxpayers who file separate federal tax returns) and is adjusted annually for inflation.

Provisions · 2 sectionsIntroduced in House
AI
Timeline · 2 actions
Jan 15, 2025
Introduced in House
Jan 15, 2025
Referred to the House Committee on Ways and Means.