Dependent Care Flexible Spend Accounts (DCFSAs): Increases the amount of pre-tax dollars parents can put into the accounts from $5,000 to $7,500. Indexes the new cap to inflation so DCFSAs can keep pace with the cost of childcare.
Increase the Dependent Care Flexible Spending Account cap to $7,500 and index it to inflation.
Occurrences
Evidence
Section 70404 amends Internal Revenue Code section 129 to raise the dependent care assistance limit from $5,000 ($2,500 married filing separately) to $7,500 ($3,750), effective for taxable years beginning after December 31, 2025.
Kiplinger reports that the IRS's 2026 dependent care FSA limit is $7,500, up from $5,000 in 2025.
Assessments
Federal law enacted on July 4, 2025 raised the Dependent Care FSA cap to $7,500 effective for tax years after December 31, 2025, so the core cap-increase portion of the promise was achieved during Schneider's time in office. But the enacted change did not index the cap to inflation, so the full promised outcome was not delivered. The provided evidence also does not show Schneider personally wrote, sponsored, or materially drove the enacted provision, which weighs against treating this as full delivery on candidate credit.