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To amend the Internal Revenue Code of 1986 to index dependent care assistance programs to inflation.
Summary
HR 413 amends the Internal Revenue Code to increase the maximum contribution limit for dependent care assistance programs from $5,000 to $10,000 per year (and from $2,500 to $5,000 for married filing separately). The bill adds automatic cost-of-living adjustments to these limits going forward, indexed to inflation using 2023 as the base year, with adjustments rounded to the nearest $50. These changes are effective for calendar years beginning after December 31, 2024.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
9 cosponsors
- Rep. Feenstra, Randy [R-IA-4] (R-IA)
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA)
- Rep. Magaziner, Seth [D-RI-2] (D-RI)
- Rep. McDonald Rivet, Kristen [D-MI-8] (D-MI)
- Rep. Moolenaar, John R. [R-MI-2] (R-MI)
- Rep. Nunn, Zachary [R-IA-3] (R-IA)
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA)
- Rep. Torres, Ritchie [D-NY-15] (D-NY)
- Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ)
Actions (2)
- Jan 15, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 15, 2025 Introduced in House
Similar bills (6)
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Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
January 15, 2025
Mrs. Bice (for herself, Ms. Sanchez, Mr. Feenstra, Ms. Houlahan, Mr. Moolenaar, Mr. Nunn of Iowa, Mr. Torres of New York, and Mr. Magaziner) 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 index dependent care assistance programs to inflation.
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 “Combating High Inflation Limiting Daycare Act of 2025” or the “CHILD Act of 2025”.
SEC. 2. INCREASED MAXIMUM CONTRIBUTION TO DEPENDENT CARE ASSISTANCE PROGRAMS.
(a) In General.—Section 129(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking “$5,000 ($2,500” and inserting “$10,000 ($5,000”.
(b) Cost-of-Living Adjustment.—Section 129 of such Code is amended by adding at the end the following new subsection:
“(f) Inflation Adjustment.—
“(1) In general.—Each dollar amount in this section shall be increased by an amount equal to—
“(A) such dollar amount, multiplied by
“(B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting ‘calendar year 2023’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.
“(2) Rounding.—If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.”.
(c) Removing Deadwood.—Section 129(a)(2) of such Code is amended by striking subparagraph (D).
(d) Effective Date.—The amendments made by this section shall apply to calendar years beginning after December 31, 2024. <all>
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