United States · Bill · HR
H.R. 386 (115th)
Working Parents Tax Relief Act
Introduced
9 January 2017
Last action
9 January 2017 · Introduced
Status
Referred to the House Committee on Ways and Means.
Sponsors
F. SENSENBRENNER
Subjects
Taxation
Source updated
11 August 2025
Summary
Working Parents Tax Relief Act This bill amends the Internal Revenue Code to: (1) increase from $5,000 to $7,500 (adjusted for inflation after 2017) the amount of employer-provided dependent care assistance that an employee may exclude from gross income, and (2) permit unused dependent care benefits in cafeteria plans and flexible spending arrangements to be carried forward to the succeeding plan year.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
9 January 2017
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
9 January 2017
Introduced
Introduced in House
Source: IntroReferral
9 January 2017
Introduced
Introduced in House
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in House · 9 January 2017 · Official file
Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 9 January 2017
Introduced in House (PDF)
Introduced in House · EN · 9 January 2017
Introduced in House
summary · EN · 9 January 2017
Sponsors
- F. SENSENBRENNER · R · Sponsor
- · hswm00 · Standing
Related records
- related to ← To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.
- related to ← Family Care Savings Act
- related to ← To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/386
- Open data entity: https://api.congress.gov/v3/bill/115/hr/386
- us · 115-hr-386 · source updated 11 August 2025