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H.R. 2891 (114th): 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.

We don’t have a summary available yet.

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Jun 25, 2015.


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.