# 114-hr-5971: To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.

114-hr-5971, To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements., is a 114th Congress bill sponsored by Rep. Sensenbrenner, F. James, Jr. [R-WI-5] (R-WI); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-5971
- 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-5971
- Congress: 114
- Title: To amend the Internal Revenue Code of 1986 to increase the amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-09-08
- Sponsor: Rep. Sensenbrenner, F. James, Jr. [R-WI-5] (R-WI)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill amends the Internal Revenue Code to: (1) increase from $5,000 to $7,500 (adjusted for inflation after 2017) the amount of employer-provided dependent care assistance that an employee may exclude from gross income, and (2) permit unused dependent care benefits in cafeteria plans and flexible spending arrangements to be carried forward to the succeeding plan year.

## Related bills

- 114-hr-6300: Unaffordable Care Act
- 114-hr-6292: Trafficking Survivors Relief Act of 2016
- 114-hr-6244: To require the appropriate Federal banking agencies to treat certain non-significant investments in the capital of unconsolidated financial institutions as qua…
- 114-hr-6207: ACTivate Act
- 114-hr-6176: Export Control Reform Act
- 114-hr-6133: Adam Walsh Reauthorization Act of 2016

## Sources
- [114-hr-5971 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/5971)

## Related
- [114-hr-6300: Unaffordable Care Act](https://policyrisk.com/legislation/114-hr-6300)
- [114-hr-6292: Trafficking Survivors Relief Act of 2016](https://policyrisk.com/legislation/114-hr-6292)
- [114-hr-6244: To require the appropriate Federal banking agencies to treat certain non-signif…](https://policyrisk.com/legislation/114-hr-6244)
- [114-hr-6207: ACTivate Act](https://policyrisk.com/legislation/114-hr-6207)
- [114-hr-6176: Export Control Reform Act](https://policyrisk.com/legislation/114-hr-6176)
- [114-hr-6133: Adam Walsh Reauthorization Act of 2016](https://policyrisk.com/legislation/114-hr-6133)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-5971 (as of 2025-11-18).