I 
112TH CONGRESS 
2D SESSION 
H. R. 5938 
To amend the Internal Revenue Code of 1986 to increase the dollar limitation 
on the exclusion for employer-provided dependent care assistance. 
IN THE HOUSE OF REPRESENTATIVES 
JUNE 8, 2012 
Mr. MURPHY of Connecticut (for himself and Ms. DELAURO) introduced the 
following bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to increase 
the dollar limitation on the exclusion for employer-pro-
vided dependent care assistance. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Child Care Flex Spend-
ing Act of 2012’’. 
SEC. 2. INCREASE IN DOLLAR LIMITATION ON EXCLUSION 
FOR 
EMPLOYER-PROVIDED 
DEPENDENT 
CARE ASSISTANCE. 
(a) IN GENERAL.—Subparagraph (A) of section 
129(a)(2) of the Internal Revenue Code of 1986 is amend-
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ed by striking ‘‘shall not exceed’’ and all that follows and 
inserting the following: ‘‘shall not exceed— 
‘‘(i) in the case of a taxpayer whose 
modified adjusted gross income for such 
taxable year is less than $100,000 (twice 
such amount in the case of a joint return), 
$10,000 (half such amount in the case of 
a separate return by a married individual), 
and 
‘‘(ii) in any other case, $5,000 (half 
such amount in the case of a separate re-
turn by a married individual).’’. 
(b) MODIFIED ADJUSTED GROSS INCOME.—Para-
graph (2) of section 129(a) of such Code is amended by 
adding at the end the following new subparagraph: 
‘‘(D) MODIFIED
ADJUSTED
GROSS
IN-
COME.—For purposes of this paragraph, the 
term ‘modified adjusted gross income’ means 
the adjusted gross income of the taxpayer for 
the taxable year increased by any amount ex-
cluded from gross income under section 911, 
931, or 933.’’. 
(c) INFLATION ADJUSTMENT.—Paragraph (2) of sec-
tion 129(a) of such Code, as amended by subsection (b), 
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is amended by adding at the end the following new sub-
paragraph: 
‘‘(E) INFLATION
ADJUSTMENT.—In the 
case of any taxable year beginning in a calendar 
year after 2013, each dollar amount contained 
in subparagraph (A) shall be increased by an 
amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting ‘calendar 
year 2012’ for ‘calendar year 1992’ in sub-
paragraph (B) thereof. 
Any increase determined under the preceding 
sentence shall be rounded to the nearest mul-
tiple of $50.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2012. 
Æ 
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