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H.R. 413

U.S. House•In House Committee

Summary

H.R. 413, the CHILD Act of 2025, was introduced in the House on Jan 15, 2025 by Rep. Stephanie Bice (R) with 9 co-sponsors. It was referred to Ways And Means, and last saw action on Jan 15, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 413 has 9 co-sponsors.

hb413/introduced-in-house.txt
119 HR 413 IH: Combating High Inflation Limiting Daycare Act of 2025
 U.S. House of Representatives
 2025-01-15
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 413  IN THE HOUSE OF REPRESENTATIVES   January 15, 2025   Mrs. Bice  (for herself,  Ms. Sánchez ,  Mr. Feenstra ,  Ms. Houlahan ,  Mr. Moolenaar ,  Mr. Nunn of Iowa ,  Mr. Torres of New York , and  Mr. Magaziner ) 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 index dependent care assistance programs to inflation.
1.
Short title
This Act may be cited as the   Combating High Inflation Limiting Daycare Act of 2025   or the   CHILD Act of 2025  .
2.
Increased maximum contribution to dependent care assistance programs
(a)
In general
 Section 129(a)(2)(A)  of the Internal Revenue Code of 1986 is amended by striking  $5,000 ($2,500  and inserting  $10,000 ($5,000 .
(b)
Cost-of-Living adjustment
Section 129 of such Code is amended by adding at the end the following new subsection:
(f)
Inflation adjustment
(1)
In general
Each dollar amount in this section shall be increased by an amount equal to—
(A)
such dollar amount, multiplied by
(B)
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which such taxable year begins, determined by substituting  calendar year 2023  for  calendar year 2016  in subparagraph (A)(ii) thereof.
(2)
Rounding
If any increase under paragraph (1) is not a multiple of $50, such increase shall be rounded to the nearest multiple of $50.
 .
(c)
Removing deadwood
Section 129(a)(2) of such Code is amended by striking subparagraph (D).
(d)
Effective date
The amendments made by this section shall apply to calendar years beginning after December 31, 2024.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-01-15
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Jan 15, 2025

hb413/introduced-in-house.md

Shown Here:
Introduced in House (01/15/2025)

Combating High Inflation Limiting Daycare Act of 2025 or the CHILD Act of 2025

This bill increases the maximum annual amount that may be contributed to a dependent care assistance program (generally known as a dependent care flexible spending account [FSA]).

Under the bill, the maximum annual amount that may be contributed to a dependent care FSA increases from $5,000 ($2,500 for married taxpayers who file separate federal tax returns) to $10,000 ($5,000 for married taxpayers who file separate federal tax returns) and is adjusted annually for inflation.

Sponsors

Rep. Stephanie Bice (R) sponsors H.R. 413, and 9 members have co-sponsored it, 7 of them from the day it was introduced.

Committees

H.R. 413 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 15, 2025 · 1,160 Bills

Actions

H.R. 413 has taken 2 actions since Jan 15, 2025.

ChamberAction
Jan 15, 2025
House
Introduced in House
Jan 15, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 413 has not gone to a roll call.

Titles

H.R. 413 goes by 4 titles, 2 of them short titles.

  • CHILD Act of 2025 — Display Title
  • To amend the Internal Revenue Code of 1986 to index dependent care assistance programs to inflation. — Official Title as Introduced
  • CHILD Act of 2025 — Short Title(s) as Introduced
  • Combating High Inflation Limiting Daycare Act of 2025 — Short Title(s) as Introduced

Classification

The Congressional Research Service files H.R. 413 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 413’s is Taxation.

hr413/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 413, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 8 (Wednesday, January 15, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mrs. BICE:H.R. 413.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1[Page H186]

Source: congress.gov · legiscan.com