Improving Child Care for Working Families Act of 2021
This bill increases the limitation on the exclusion from employee gross income for employer-paid dependent care assistance from $5,000 to $10,500.
To amend the Internal Revenue Code of 1986 to increase the limitation 
        of the exclusion for dependent care assistance programs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Improving Child Care for Working 
Families Act of 2021''.

SEC. 2. INCREASE IN LIMITATION OF EXCLUSION FOR DEPENDENT CARE 
              ASSISTANCE PROGRAMS.

    (a) In General.--Section 129(a)(2)(A) of the Internal Revenue Code 
of 1986 is amended by striking ``$5,000 ($2,500'' and inserting 
``$10,500 (half such dollar amount''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts paid or incurred in calendar years beginning after the 
date of the enactment of this Act.
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Improving Child Care for Working Families Act of 2021
A bill to amend the Internal Revenue Code of 1986 to increase the limitation of the exclusion for dependent care assistance programs.
Improving Child Care for Working Families Act of 2021
Sen. Ernst, Joni