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II
117TH CONGRESS
1ST SESSION
S. 897
To amend the Internal Revenue Code of 1986 to increase the limitation
of the exclusion for dependent care assistance programs.
IN THE SENATE OF THE UNITED STATES
MARCH 23, 2021
Ms. ERNST (for herself, Ms. HASSAN, Mr. TILLIS, and Ms. SINEMA) intro-
duced the following bill; which was read twice and referred to the Com-
mittee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to increase
the limitation of the exclusion for dependent care assist-
ance programs.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Improving Child Care
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for Working Families Act of 2021’’.
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SEC. 2. INCREASE IN LIMITATION OF EXCLUSION FOR DE-
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PENDENT CARE ASSISTANCE PROGRAMS.
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(a) IN GENERAL.—Section 129(a)(2)(A) of the Inter-
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nal Revenue Code of 1986 is amended by striking ‘‘$5,000
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•S 897 IS
($2,500’’ and inserting ‘‘$10,500 (half such dollar
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amount’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to amounts paid or incurred in cal-
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endar years beginning after the date of the enactment of
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this Act.
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