To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits.

Summary

Amends the Internal Revenue Code to: (1) allow a maximum annual benefit of $3,750 ($7,500 for married couples filing a joint tax return) for a dependent care flexible spending arrangement; and (2) allow a carryover of unused dependent care benefits in tax-exempt cafeteria plans and flexible spending arrangements into the next plan year.

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Timeline

1. 11 February 2011

   Introduced

   Introduced in House

   Source: IntroReferral

2. 11 February 2011

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

3. 11 February 2011

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · 11 February 2011 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 11 February 2011

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 11 February 2011

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 11 February 2011

  Open at official source

Sponsors

• F. SENSENBRENNER · R · Sponsor
• Shelley Capito · R · Sponsor
• Kevin Yoder · R · Cosponsor
• · hswm00 · Standing

Related records

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