H.R. 3497 · 113th Congress
Child Care Flex Spending Act of 2013
- Stage
- In committee
- Sponsor
- Rosa DeLauro
- Introduced
- 2013-11-14
- Latest action
- 2013-11-14 · Introduced in House
Summary
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.