H.R. 5558

119th CONGRESS 1st Session

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 · Sponsor: Ms. Schrier · Committee: Committee on Ways and Means

Table of contents

• H.R. 5558
  • SEC. 1. Short title
  • SEC. 2. Increase in limitation of exclusion for dependent care assistance programs

SEC. 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
  • of the Internal Revenue Code of 1986 is amended by striking $7,500 ($3,750and inserting inserting0,500 (half such dollar amount. Section 129(a)(2)(A)
• (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.