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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 70404 · H.R. 1

Enhancement of the dependent care assistance program

Title VII — Finance › Subtitle A — Tax › Chapter 4 — Investing in American families, communities, and small businesses

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No wording changed between Senate changes and Final version sent to the President.

How the text changed

Senate changes · Sec. 70404

(a) In general Section 129(a)(2)(A) is amended by striking $5,000 ($2,500 and inserting $7,500 ($3,750. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 EASSEC. 70404
Final version sent to the President · Sec. 70404

(a) In general Section 129(a)(2)(A) is amended by striking $5,000 ($2,500 and inserting $7,500 ($3,750. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

•HR 1 ENRSEC. 70404

added wordsremoved wordsComparison computed by Public Law Tracker from the official text