Sec. 70404. Enhancement of the dependent care assistance program
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/bill/119/hr/1/eas/section-70404A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 129(a)(2)(A) is amended by striking $5,000 ($2,500 and inserting $7,500 ($3,750 . The amendment made by this section shall apply to taxable years beginning after December 31, 2025.