H.R. 6047House116th Congress (2019-2021)In Committee

Improving Child Care for Working Families Act of 2020

AI-Generated Summary

Updated April 14, 2026 at 11:07 AM UTC

The Improving Child Care for Working Families Act of 2020 changes the tax code so that employees can exclude a larger amount of dependent‑care assistance from their taxable income. By raising the exclusion limit, the bill aims to make child‑care benefits more valuable for working families.

Key Provisions

Increases the maximum amount that can be excluded from taxable income for dependent‑care assistance from $5,000 (or $2,500 per spouse) to $10,000 (or $5,000 per spouse).
Applies the new limits to any payments or expenses incurred in calendar years after the law is enacted.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 2, 2020

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HouseIntro Referral

Introduced in House

March 2, 2020

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 2, 2020

Bill Text

Latest available legislative text

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Introduced in HouseIssued March 2, 2020

116th CONGRESS

2d Session

H. R. 6047

IN THE HOUSE OF REPRESENTATIVES

March 2, 2020

Mrs. Axne (for herself and Mr. Stauber) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to increase the limitation of the exclusion for dependent care assistance programs.

Short title

This Act may be cited as the Improving Child Care for Working Families Act of 2020.

Increase in limitation of exclusion for dependent care assistance programs

(a)

In general

Section 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)

Effective date

The amendments made by this section shall apply to amounts paid or incurred in calendar years beginning after the date of the enactment of this Act.