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Expanded Tax Relief for Childcare and Dependent Activities

This act broadens the use of Dependent Care Flexible Spending Accounts (FSAs) to include expenses for sports, tutoring, and art activities. It also raises the age limit for eligible dependents to 15 and increases the maximum contribution amount to $15,000. Additionally, it allows for the carry-forward of unused funds to the next year, providing greater financial flexibility for families.
Key points
Expanded tax benefits for dependent care to include sports, tutoring, and art expenses.
Increased the age limit for eligible dependents from 13 to 15 years old.
Raised the maximum dependent care assistance program benefit from $5,000 to $15,000 annually.
Introduced the ability to carry forward unused FSA funds to the next plan year.
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Expired
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Additional Information
Print number: 118_HR_478
Sponsor: Rep. Miller, Carol D. [R-WV-1]
Process start date: 2023-01-24
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Summarized by: gemini-2.5-flash-preview-05-20
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

WFCA Act of 2023

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 118_HR_478.

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 2023-01-24.

What are the main provisions?

Key points include:

  • Expanded tax benefits for dependent care to include sports, tutoring, and art expenses.
  • Increased the age limit for eligible dependents from 13 to 15 years old.
  • Raised the maximum dependent care assistance program benefit from $5,000 to $15,000 annually.
  • Introduced the ability to carry forward unused FSA funds to the next plan 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. Miller, Carol D. [R-WV-1].

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Work and Welfare.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-25.

CATEGORIES

Taxes Family Education