H.R. 413 Introduced Taxation

CHILD Act of 2025

To amend the Internal Revenue Code of 1986 to index dependent care assistance programs to inflation.

  1. Introduced
  2. Committee
  3. Passed House
  4. Passed Senate
  5. To President
  6. Became law
Sponsor Rep. Bice, Stephanie I. [R-OK-5] Introduced January 15, 2025 Cosponsors 9 (4 R, 5 D) Latest action January 15, 2025

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.

Summary by the Congressional Research Service, Library of Congress.

Congress.gov

Actions

  1. Jan 15, 2025 Referred to the House Committee on Ways and Means.
  2. Jan 15, 2025 Introduced in House

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