H.R.3497 - Child Care Flex Spending Act of 2013113th Congress (2013-2014)
Summary: H.R.3497 — 113th Congress (2013-2014)
Introduced in House (11/14/2013)
Child Care Flex Spending Act of 2013 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the limitation on the tax exclusion for employer-provided dependent care assistance for taxpayers whose modified adjusted gross income is less than $100,000. Provides for an annual inflation adjustment beginning after 2014 for the increased limitation amount and the modified adjusted gross income amount.