OPENING THE RECORD
OPENING THE RECORD
H.R. 413 · 119TH CONGRESS
This has not become law. Both chambers must pass the same text before sending it to the president. How a bill becomes law.
CONGRESSIONAL RESEARCH SERVICE
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.
Written by the Congressional Research Service for this version of the bill. Later versions may differ. Read at Congress.gov.