HR 682

112th CONGRESS
1st Session

H. R. 682

To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits.

IN THE HOUSE OF REPRESENTATIVES

February 11, 2011

Mr. SENSENBRENNER (for himself and Mrs. CAPITO) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to increase the contribution limits to dependent care flexible spending accounts and to provide for a carryover of unused dependent care benefits.

SECTION 1. INCREASE IN CONTRIBUTION LIMITS TO DEPENDENT CARE FLEXIBLE SPENDING ACCOUNTS.

SEC. 2. CARRYOVER OF UNUSED DEPENDENT CARE BENEFITS IN CAFETERIA PLANS AND FLEXIBLE SPENDING ARRANGEMENTS.

END