[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5558 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 5558

 To amend the Internal Revenue Code of 1986 to increase the limitation 
        of the exclusion for dependent care assistance programs.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 23, 2025

    Ms. Schrier (for herself, Mr. Fitzpatrick, Ms. Norton, and Mr. 
  Thanedar) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to increase the limitation 
        of the exclusion for dependent care assistance programs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Improving Child Care for Working 
Families Act of 2025''.

SEC. 2. INCREASE IN LIMITATION OF EXCLUSION FOR DEPENDENT CARE 
              ASSISTANCE PROGRAMS.

    (a) In General.--Section 129(a)(2)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``$7,500 ($3,750'' and inserting 
``$10,500 (half such dollar amount''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in calendar years beginning after the 
date of the enactment of this Act.
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