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117TH CONGRESS
1ST SESSION H. R. 2121
To amend the Internal Revenue Code of 1986 to increase the limitation
of the exclusion for dependent care assistance programs.
IN THE HOUSE OF REPRESENTATIVES
MARCH 23, 2021
Mrs. AXNE (for herself, Mr. FITZPATRICK, Mrs. HINSON, Ms. JACOBS of Cali-
fornia, Ms. WILD, Mr. SIRES, Mr. TONKO, Mr. HARDER of California,
Mr. COHEN, Mr. CARBAJAL, and Mr. LYNCH) 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 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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($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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