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HR 5326 113th Congress House

Dependent Care Savings Account Act of 2014

Official title: To amend the Internal Revenue Code of 1986 to provide for dependent care savings accounts.

Introduced: July 31, 2014 Introduced by: Cassidy, Bill Republican · Louisiana See on congress.gov
Taxation AgingBank accounts, deposits, capitalChild care and developmentDisability and paralysis
More subjectsShow fewer subjects
Employee benefits and pensionsHealth care costs and insuranceIncome tax deductionsIncome tax exclusionLong-term, rehabilitative, and terminal care
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 31, 2014
Referred to the House Committee on Ways and Means.
Jul 31, 2014
Introduced in House
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 Latest action July 31, 2014

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees.

 Related & companion bills 1
  • S 2806 Related bill Dependent Care Savings Account Act of 2014
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5326: Dependent Care Savings Account Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5326/
MLA
"H.R. 5326: Dependent Care Savings Account Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5326/.
Bluebook (legal)
H.R. 5326, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5326/.
Markdown link
[H.R. 5326: Dependent Care Savings Account Act of 2014](https://openamerica.io/bill/113-HR-5326/)
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