He discussed ... expanding dependent care assistance programs.
Expand dependent care assistance programs.
Occurrences
Evidence
Sen. Roger Marshall announced the bipartisan Expanding Childcare in Rural America Act of 2023, saying access to childcare is a top priority and that changes to USDA rural development programs could build childcare infrastructure for rural communities.
Marshall said the tax framework would help working families pay for childcare and education expenses and provide much-needed relief to Kansas families, indicating support for federal childcare-related tax relief.
The Senate Finance Committee said the new law increases the Child and Dependent Care Tax Credit and the Dependent Care Assistance Program exclusion to help families afford child care, and that these child-care tax changes are part of the enacted Working Families Tax Cuts.
IRS Publication 15-B states that for the 2026 tax year the dependent care assistance exclusion from wages was raised from $5,000 to $7,500 ($3,750 if married filing separately).
IRS guidance explains that beginning with taxable years after 12-31-2025, the maximum amount employees can exclude for employer-provided dependent care assistance increases to $7,500 per year.
Marshall’s office said the Republican-passed Working Families Tax Cuts were already delivering relief, including 'expanding childcare incentives,' and that the benefits had begun reaching Kansans.
Assessments
The promised outcome was to expand dependent care assistance programs. Primary IRS and Senate Finance evidence shows enacted federal tax changes increased the Dependent Care Assistance Program exclusion from $5,000 to $7,500 beginning in tax year 2026. Marshall was an active U.S. senator during enactment and later publicly claimed credit for the Republican-passed tax package delivering childcare incentives. Because the expansion became enacted and implemented federal policy during his Senate service, this counts as delivered in the same term.