Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70404
ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM.
SEC. 70404. ENHANCEMENT OF THE DEPENDENT CARE ASSISTANCE PROGRAM.(a) In General.—Section 129(a)(2)(A) is amended by striking “$5,000 ($2,500” and inserting “$7,500 ($3,750”.(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.