H.R. 5558

[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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