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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.

USA115th CongressHR-386| House 
| Updated: 1/9/2017
F. James Sensenbrenner

F. James Sensenbrenner

Republican Representative

Wisconsin

Ways and Means Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Working Parents Tax Relief Act 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.
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Timeline
Jan 9, 2017
Introduced in House
Jan 9, 2017
Referred to the House Committee on Ways and Means.
  • January 9, 2017
    Introduced in House


  • January 9, 2017
    Referred to the House Committee on Ways and Means.

Taxation

Related Bills

  • HR 115-782: To amend the Internal Revenue Code of 1986 to increase the amount excluded from gross income for employer-provided dependent care assistance.
  • HR 115-775: To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.
Child care and developmentDisability and paralysisEmployee benefits and pensionsIncome tax exclusionInflation and prices

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.

USA115th CongressHR-386| House 
| Updated: 1/9/2017
Working Parents Tax Relief Act 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.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Jan 9, 2017
Introduced in House
Jan 9, 2017
Referred to the House Committee on Ways and Means.
  • January 9, 2017
    Introduced in House


  • January 9, 2017
    Referred to the House Committee on Ways and Means.
F. James Sensenbrenner

F. James Sensenbrenner

Republican Representative

Wisconsin

Ways and Means Committee

Taxation

Related Bills

  • HR 115-782: To amend the Internal Revenue Code of 1986 to increase the amount excluded from gross income for employer-provided dependent care assistance.
  • HR 115-775: To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Child care and developmentDisability and paralysisEmployee benefits and pensionsIncome tax exclusionInflation and prices