Pub. L. 119-21, tit. VII, subtit. A, ch. 4, subch. A, sec. 70404 (as amended)
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) [26 U.S.C. 129 note] Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.
- Cross-references to the US Code
- 26 U.S.C. 129 note