H.R. 413 · 119th Congress
CHILD Act of 2025
- Stage
- In committee
- Sponsor
- Stephanie Bice
- Introduced
- 2025-01-15
- Latest action
- 2025-01-15 · Introduced in House
Summary
Combating High Inflation Limiting Daycare Act of 2025 or the CHILD Act of 2025
This bill increases the maximum annual amount that may be contributed to a dependent care assistance program (generally known as a dependent care flexible spending account [FSA]).
Under the bill, the maximum annual amount that may be contributed to a dependent care FSA increases from $5,000 ($2,500 for married taxpayers who file separate federal tax returns) to $10,000 ($5,000 for married taxpayers who file separate federal tax returns) and is adjusted annually for inflation.