What is the official ID of this bill?

The official print number for this legislation is HR 478.

When did the legislative process begin?

The process officially started on 2023-01-24.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/118/bills/hr478/BILLS-118hr478ih.htm

Is this summary verified?

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

Who is the primary sponsor?

The primary sponsor is Rep. Miller, Carol D. [R-WV-1].

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

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

Analysis and Potential Impact of HR 478

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.

Expanded Tax Relief for Childcare and Dependent Activities

Q: 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.

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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Status:

Expired

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Additional Information

WFCA Act of 2023

Print number: HR 478

Sponsor: Rep. Miller, Carol D. [R-WV-1]

Process start date: 2023-01-24

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-2.5-flash-preview-05-20

Source data: api.congress.gov

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Expanded Tax Relief for Childcare and Dependent Activities

Key Questions about Expanded Tax Relief for Childcare and Dependent Activities