Enhancement of the Dependent Care Assistance Program
Section 70404 · Sec. 70404 ·
What this chapter is about
This part raises two figures in a dependent care rule. One goes from $5,000 to $7,500. The other goes from $2,500 to $3,750. The change starts with tax years after December 31, 2025.
“Section 129(a)(2)(A) is amended by striking "$5,000 ($2,500" and inserting "$7,500 ($3,750".”
The section strikes the figures $5,000 and $2,500 in section 129(a)(2)(A) of the Internal Revenue Code of 1986 and inserts $7,500 and $3,750.
What the document actually says
“Section 129(a)(2)(A) is amended by striking "$5,000 ($2,500" and inserting "$7,500 ($3,750".”
That sentence, in plain words
The figures $5,000 and $2,500 are taken out. The figures $7,500 and $3,750 are put in.
What this is about
The smaller figure is half of the larger one. Both sit in the same rule. What they control is not recorded here.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
The document says “shall apply”Who acts: Secretary of the TreasuryHow: statuteSec. 70404 in the PDF
What the document says
“The amendment made by this section shall apply to taxable years beginning after December 31, 2025.”
The section applies its amendment to taxable years beginning after December 31, 2025.
What the document actually says
“The amendment made by this section shall apply to taxable years beginning after December 31, 2025.”
That sentence, in plain words
The change starts with tax years that begin after December 31, 2025.
What this is about
Earlier tax years are not touched. The old figures still hold for them. The date is fixed in the law.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Both things the section does: raise the two dollar figures, and fix the effective date.
Nothing in the section is left out. It has two subsections and each is recorded.
The section works by amending section 129(a)(2)(A) of the Internal Revenue Code of 1986, which is not indexed here, so what the figures control cannot be checked against anything on this site.
