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Increased Tax Benefits for Childcare and Dependent Care Expenses

This act expands the use of Dependent Care Flexible Spending Accounts (FSAs) to include more activities like sports, tutoring, and art classes. It also raises the age limit for eligible dependents to 15 and significantly increases the maximum contribution amount from $5,000 to $15,000. Furthermore, it allows for the carry-forward of unused funds to the next year, offering families greater financial flexibility.
Key points
Expanded eligible expenses for dependent care tax benefits to include sports, tutoring, and art activities.
Increased the age limit for eligible dependents from 13 to 15 years old.
Raised the maximum annual contribution limit for Dependent Care FSAs from $5,000 to $15,000.
Introduced a provision allowing the carry-forward of unused FSA funds for dependent care to the next year.
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Status:
Expired
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Additional Information
Working Families Childcare Access Act of 2021
Print number: HR 2714
Sponsor: Rep. Walorski, Jackie [R-IN-2]
Process start date: 2021-04-20
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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Summary & Status

Key Questions about Increased Tax Benefits for Childcare and Dependent Care Expenses

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is HR 2714.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2021-04-20.

What are the main provisions?

Key points include:

  • Expanded eligible expenses for dependent care tax benefits to include sports, tutoring, and art activities.
  • Increased the age limit for eligible dependents from 13 to 15 years old.
  • Raised the maximum annual contribution limit for Dependent Care FSAs from $5,000 to $15,000.
  • Introduced a provision allowing the carry-forward of unused FSA funds for dependent care to the next year.

What is the specific legal status?

The current status is Expired.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Walorski, Jackie [R-IN-2].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-27.

Analysis and Potential Impact of HR 2714

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Family Education