H.R. 5971 · 114th Congress
To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent…
Full title
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.
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
No cosponsors.
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…
What it does: CRS summary · Introduced in House · Sep 8, 2016
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.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: 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.
Latest action (Sep 8, 2016): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Sep 8, 2016
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.