,i  #aaeth ,,congress  #ast ,session    
,h4 ,r4 #gge  ,,in ,,the ,,house ,,of   
,,representatives  ,january #ca1        
#bjag,mr4 ,moolenaar introduced the     
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to inflation adjust the 
#e1jjj limitation with respect to       
dependent care assistance programs and  
flexible spending arrangements4  #a4    
,inflation adjustment for dependent care
 assistance programs and flexible       
spending arrangements  7a7 ,in general  
,section #abi7;a77#b7 of the ,internal  
,revenue ,code of #aihf is amended by   
adding at the end the following new     
subparagraph3  7,d7 ,inflation          
adjustment ,in the case of any taxable  
year beginning after ,december #ca1     
#bjag1 the dollar amounts in            
subparagraph 7,a7 shall be increased by 
an amount equal to--  7i7 such amount1  
multiplied by  7ii7 the cost-of-living  
adjustment determined under section     

#a7;f77#c7 for the calendar year in     
which such taxable year begins by       
substituting calendar year #bjad for    
calendar year #aiib in subparagraph 7,b7
 thereof4  ,if any increase determined  
under this paragraph is not a multiple  
of #ej1 such increase shall be rounded  
to the next lowest multiple of #ej4  4  
7b7 ,effective date ,the amendment made 
by this section shall apply to taxable  
years beginning after ,december #ca1    
#bjag4