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I
116TH CONGRESS
2D SESSION
H. R. 6047
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 2, 2020
Mrs. AXNE (for herself and Mr. STAUBER) 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 2020’’.
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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 ‘‘$10,000 ($5,000’’.
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•HR 6047 IH
(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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