Both sides have signed this (Bill Ranking)
H.R. 413 · 119th Congress (2025-2026)
10 members · Left 4 · Center 1 · Right 5 (Bill Ranking)
| Sponsor | Rep. Bice, Stephanie I. (R-OK) (Introduced 01/15/2025) |
|---|---|
| Sponsor Voting Record | Lean right · DW-NOMINATE +0.41 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking) |
| Support |
LLLCLRR support across the spectrum: 10 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once |
| Committees | House - Ways and Means Committee |
| Latest Action | 01/15/2025 Referred to the House Committee on Ways and Means. |
| Roll Call Votes | There have been no roll call votes |
| Source | view on congress.gov → |
Introduced in House (01/15/2025)
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.
119 HR 413 IH: Combating High Inflation Limiting Daycare Act of 2025 U.S. House of Representatives 2025-01-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I119th CONGRESS1st SessionH. R. 413IN THE HOUSE OF REPRESENTATIVESJanuary 15, 2025Mrs. Bice (for herself, Ms. Sánchez, Mr. Feenstra, Ms. Houlahan, Mr. Moolenaar, Mr. Nunn of Iowa, Mr. Torres of New York, and Mr. Magaziner) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to index dependent care assistance programs to inflation.1.Short titleThis Act may be cited as the Combating High Inflation Limiting Daycare Act of 2025 or the CHILD Act of 2025.
2.Increased maximum contribution to dependent care assistance programs(a)In generalSection 129(a)(2)(A) of the Internal Revenue Code of 1986 is amended by striking $5,000 ($2,500 and inserting $10,000 ($5,000. (b)Cost-of-Living adjustmentSection 129 of such Code is amended by adding at the end the following new subsection:(f)Inflation adjustment(1)In generalEach dollar amount in this section shall be increased by an amount equal to—(A)such dollar amount, multiplied by(B)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting calendar year 2023 for calendar year 2016 in subparagraph (A)(ii) thereof.(2)RoundingIf any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50..(c)Removing deadwoodSection 129(a)(2) of such Code is amended by striking subparagraph (D).(d)Effective dateThe amendments made by this section shall apply to calendar years beginning after December 31, 2024.
The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.
| Date | Chamber | All Actions |
|---|---|---|
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | Library of Congress | Introduced in House |
| 01/15/2025 | House floor actions | Referred to the House Committee on Ways and Means. |
| Title Type | Title |
|---|---|
| Display Title | CHILD Act of 2025 |
| Official Title as Introduced | To amend the Internal Revenue Code of 1986 to index dependent care assistance programs to inflation. |
| Short Title(s) as Introduced | CHILD Act of 2025 |
| Short Title(s) as Introduced | Combating High Inflation Limiting Daycare Act of 2025 |
There are no amendments to this bill.
* = Original cosponsor
| Committee | Activity |
|---|---|
| House - Ways and Means Committee | 01/15/2025 Referred To |
No related bill information was received for H.R. 413.
Policy Area: Taxation
No legislative subjects have been assigned yet.
All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.