# 114-hr-2891: To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.

114-hr-2891, To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements., is a 114th Congress bill sponsored by Rep. Moolenaar, John R. [R-MI-2] (R-MI); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-2891
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-2891
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-06-25
- Sponsor: Rep. Moolenaar, John R. [R-MI-2] (R-MI)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code to provide for an annual adjustment for inflation in taxable years beginning after 2015 to the $5,000 exclusion from the gross income of employees who receive employer-provided dependent care assistance.

## Related bills

- 114-hr-6094: Regulatory Relief for Small Businesses, Schools, and Nonprofits Act
- 114-hr-5999: Global War on Terrorism War Memorial Act
- 114-hr-5640: Electricity Storage Innovation Act
- 114-hr-5639: National Institute of Standards and Technology Improvement Act of 2016
- 114-hr-5638: Solar Fuels Innovation Act
- 114-hr-5636: National Institute of Standards and Technology Campus Security Act

## Sources
- [114-hr-2891 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/2891)

## Related
- [114-hr-6094: Regulatory Relief for Small Businesses, Schools, and Nonprofits Act](https://policyrisk.com/legislation/114-hr-6094)
- [114-hr-5999: Global War on Terrorism War Memorial Act](https://policyrisk.com/legislation/114-hr-5999)
- [114-hr-5640: Electricity Storage Innovation Act](https://policyrisk.com/legislation/114-hr-5640)
- [114-hr-5639: National Institute of Standards and Technology Improvement Act of 2016](https://policyrisk.com/legislation/114-hr-5639)
- [114-hr-5638: Solar Fuels Innovation Act](https://policyrisk.com/legislation/114-hr-5638)
- [114-hr-5636: National Institute of Standards and Technology Campus Security Act](https://policyrisk.com/legislation/114-hr-5636)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-2891 (as of 2025-11-18).