Skip to main content
S 2997 113th Congress Senate

Child and Dependent Care FSA Enhancement Act

Official title: A bill to amend the Internal Revenue Code of 1986 to increase the exclusion for employer-provided dependent care assistance.

Introduced: December 10, 2014 See on congress.gov
Taxation Adult day careChild care and developmentEmployee benefits and pensionsIncome tax exclusionInflation and prices
Sign in to write a letter Sign in to watch
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
Dec 10, 2014
Read twice and referred to the Committee on Finance.
Dec 10, 2014
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action December 10, 2014

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Child and Dependent Care FSA Enhancement Act - Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2015.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Gillibrand, Kirsten E.
New York · Dec 10, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2997: Child and Dependent Care FSA Enhancement Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-2997/
MLA
"S. 2997: Child and Dependent Care FSA Enhancement Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2997/.
Bluebook (legal)
S. 2997, 113th Cong. (2026), https://openamerica.io/bill/113-S-2997/.
Markdown link
[S. 2997: Child and Dependent Care FSA Enhancement Act](https://openamerica.io/bill/113-S-2997/)
Report a problem