I 
117TH CONGRESS 
2D SESSION 
H. R. 9514 
To amend the Internal Revenue Code of 1986 to allow for the inclusion 
of additional expenses in dependent care FSAs, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 13, 2022 
Mrs. MILLER of West Virginia 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 allow for 
the inclusion of additional expenses in dependent care 
FSAs, and for other purposes. 
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 ‘‘Working Families 
Childcare Access Act of 2022’’ or the ‘‘WFCA Act of 
2022’’. 
SEC. 2. ADDITIONAL EXPENSES INCLUDED IN DEPENDENT 
CARE ASSISTANCE PROGRAMS. 
(a) IN GENERAL.—Section 129(e) of the Internal 
Revenue Code of 1986 is amended— 
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(1) in paragraph (1), by striking ‘‘or provision 
of, those’’ and inserting ‘‘or provision of, qualified 
adoption expenses (within the meaning of section 
137(d)), qualified sports expenses, qualified tutoring 
expenses, qualifying art expenses, or those’’, and 
(2) by adding at the end the following new 
paragraphs: 
‘‘(10) QUALIFIED
SPORTS
EXPENSES.—The 
term ‘qualified sports expenses’ means expenses paid 
or incurred for the participation or instruction of a 
dependent in a program of physical exercise or phys-
ical activity. 
‘‘(11) QUALIFIED TUTORING EXPENSES.—The 
term ‘qualified tutoring expenses’ means expenses 
paid or incurred for the participation or instruction 
of a dependent in virtual or in-person— 
‘‘(A) individual academic tutoring, or 
‘‘(B) small-group academic tutoring in a 
group of four students or fewer. 
‘‘(12) QUALIFIED ART EXPENSES.—The term 
‘qualified art expenses’ means expenses paid or in-
curred for the participation or instruction of a de-
pendent in a program of music or art.’’. 
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SEC. 4. CARRY FORWARD OF UNUSED BENEFITS. 
(a) IN GENERAL.—Section 129(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(10) BENEFIT CARRY FORWARD RULES.— 
‘‘(A) IN GENERAL.—A plan meets the re-
quirements of this paragraph if it provides for 
the automatic carry forward from the close of 
a plan year to the succeeding plan year of any 
aggregate unused contributions totaling $20 or 
greater. 
‘‘(B) SMALL BALANCES.—For purposes of 
subparagraph (A), if an eligible employee car-
ries a balance of less than $20 at the end of a 
plan year, such employee may elect to carry for-
ward such balance to the next plan year or, if 
such employee makes no election, such balance 
may be forfeited. 
‘‘(C) EXCLUSION FROM GROSS INCOME.— 
No amount shall be included in gross income 
under this chapter by reason of any carry for-
ward under this paragraph. 
‘‘(D) COORDINATION
LIMITS.—The max-
imum amount which may be contributed to a 
dependent care assistance flexible spending ar-
rangement for any year to which an unused 
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amount is carried under this paragraph shall 
not be reduced by such unused amount.’’. 
(b) CONFORMING AMENDMENT.—Section 125(d)(2) 
of such Code is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(E) EXCEPTION FOR DEPENDENT CARE 
ASSISTANCE
FLEXIBLE
SPENDING
ARRANGE-
MENTS.—Subparagraph (A) shall not apply to a 
dependent care assistance flexible spending ar-
rangement which conforms to the benefit carry 
forward rules of section 129(d)(10).’’. 
(c) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2022. 
SEC. 5. INCREASE OF BENEFITS FOR DEPENDENT CARE AS-
SISTANCE PROGRAMS. 
(a) IN GENERAL.—Section 129(a)(2)(A) of the Inter-
nal Revenue Code of 1986 is amended by striking ‘‘$5,000 
($2,500’’ and inserting ‘‘$15,000 ($7,500’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
December 31, 2022. 
Æ 
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