To amend the Internal Revenue Code of 1986 to provide further tax incentives for dependent care assistance.

Working Families Relief Act This bill amends the Internal Revenue Code to increase and expand tax incentives for employer-provided dependent care assistance. The bill increases the limit on the amount excludible from the gross income of an employee for employer-provided dependent care assistance and requires annual inflation adjustments to such increased limit after 2018. The bill also allows tax credits for: (1) small employer dependent care assistance program start-up costs, and (2) employer matching contributions for dependent care assistance programs.