Sec. 70404. Enhancement of the dependent care assistance program
Official source: Public Law 119-21, Section 70404 — 139 Stat. 214.
(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.