Read twice and referred to the Committee on Finance.
Congressional Research Service
Official summary
Version 00 · Introduced in Senate · Nov 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.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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