There is one summary for H.R.4867. Bill summaries are authored by CRS.

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Introduced in House (03/23/2016)

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 2017.

The bill also establishes tax credits for: (1) small employer dependent care assistance program start-up costs, and (2) employer matching contributions for dependent care assistance programs.