HR 413

CHILD Act of 2025

Summary

Combating High Inflation Limiting Daycare Act of 2025 or the CHILD Act of 2025 This bill increases the maximum annual amount that may be contributed to a dependent care assistance program (generally known as a dependent care flexible spending account [FSA]). Under the bill, the maximum annual amount that may be contributed to a dependent care FSA increases from $5,000 ($2,500 for married taxpayers who file separate federal tax returns) to $10,000 ($5,000 for married taxpayers who file separate federal tax returns) and is adjusted annually for inflation.

Bill status

Status
In committee
Sponsor
Rep. Stephanie I. Bice [R-OK-5]
Cosponsors
9
Policy area
Taxation
Introduced
2025-01-15
Latest action
2025-01-15: Referred to the House Committee on Ways and Means.

Committee referrals

Recent actions

  • 2025-01-15: Referred to the House Committee on Ways and Means.
  • 2025-01-15: Introduced in House
  • 2025-01-15: Introduced in House