,,ii  #aacth ,,congress  #b;d ,session  
,s4 #biig  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,december #aj1 
#bjad,mr4 ,burr 7for himself and ,mrs4  
,gillibrand7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to increase the exclusion for 
employer-provided dependent care        
assistance4  #a4 ,short title ,this ,act
 may be cited as the ,child and         
,dependent ,care ,,fsa ,enhancement     
,act4  #b4 ,increase in exclusion for   
employer-provided dependent care        
assistance  7a7 ,in general             
,subparagraph 7,a7 of section           
#abi7;a77#b7 of the ,internal ,revenue  
,code of #aihf 7relating to dependent   
care assistance programs7 is amended by 
striking #e1jjj 7#b1ejj and inserting   
#g1ejj 7half such dollar amount4  7b7   
,inflation adjustment ,paragraph 7#b7 of
 section #abi7;a7 of such ,code is      
amended by redesignating subparagraph   

7,c7 as subparagraph 7,d7 and by        
inserting after subparagraph 7,b7 the   
following new subparagraph3  7,c7       
,inflation adjustment ,in the case of   
any taxable year beginning in a calendar
 year after #bjae1 the #g1ejj amount in 
subparagraph 7,a7 shall be increased by 
an amount equal to-- 7i7 such dollar    
amount1 multiplied by  7ii7 the         
cost-of-living adjustment determined    
under section #a7;f77#c7 for the        
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjad for calendar year   
#aiib in subparagraph 7,b7 thereof4     
,any increase determined under the      
preceding sentence shall be rounded to  
the nearest multiple of #ajj4  4  7c7   
,effective date ,the amendment made by  
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjad4