A bill to amend the Internal Revenue Code of 1986 to expand tax benefits related to dependent care assistance programs.
Working Families Childcare Access (WFCA) Act
This bill increases to $15,000 the maximum amount of dependent care assistance that may be excluded from the gross income of an employee receiving such assistance. It also permits a carryforward to a succeeding year of unused balances in a dependent care assistance flexible spending arrangement.
Referred to the Subcommittee on Select Revenue Measures.
Introduced in Senate
Read twice and referred to the Committee on Finance.
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