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HR 5971 114th Congress House

To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a…

Official title: To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spendi… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.

Introduced: September 8, 2016 See on congress.gov
Taxation Child care and developmentDisability and paralysisEmployee benefits and pensionsIncome tax exclusionInflation and prices
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Sep 8, 2016
Referred to the House Committee on Ways and Means.
Sep 8, 2016
Introduced in House
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 Latest action September 8, 2016

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to: (1) increase from $5,000 to $7,500 (adjusted for inflation after 2017) the amount of employer-provided dependent care assistance that an employee may exclude from gross income, and (2) permit unused dependent care benefits in cafeteria plans and flexible spending arrangements to be carried forward to the succeeding plan year.

 Related & companion bills 2
  • HR 2891 Related bill To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care ass…
  • HR 386 Reintroduced Bill Working Parents Tax Relief Act
 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. 5971: To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.. 114th Congress. Open America. https://openamerica.io/bill/114-HR-5971/
MLA
"H.R. 5971: To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-5971/.
Bluebook (legal)
H.R. 5971, 114th Cong. (2026), https://openamerica.io/bill/114-HR-5971/.
Markdown link
[H.R. 5971: To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.](https://openamerica.io/bill/114-HR-5971/)
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