Summary: S.1713 — 113th Congress (2013-2014)All Information (Except Text)

There is one summary for S.1713. Bill summaries are authored by CRS.

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Introduced in Senate (11/14/2013)

Child Care Flex Spending Act of 2013 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the limitation on the tax exclusion for employer-provided dependent care assistance for taxpayers whose modified adjusted gross income is less than $100,000. Provides for an annual inflation adjustment beginning after 2014 for the increased limitation amount and the modified adjusted gross income amount.