Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_129
Timestamp: 2019-10-23 00:32:19
Document Index: 427876270

Matched Legal Cases: ['§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129', '§ 129']

Internal Revenue Code, § 129. Dependent Care Assistance Programs
I.R.C. § 129(a) Exclusion
I.R.C. § 129(a)(1) In General —
I.R.C. § 129(a)(2) Limitation Of Exclusion
I.R.C. § 129(a)(2)(A) In General —
I.R.C. § 129(a)(2)(B) Year Of Inclusion —
I.R.C. § 129(a)(2)(C) Marital Status —
I.R.C. § 129(b) Earned Income Limitation
I.R.C. § 129(b)(1) In General —
I.R.C. § 129(b)(1)(A) —
I.R.C. § 129(b)(1)(B) —
in the case of an employee who is married at the close of such taxable year, the lesser of—
I.R.C. § 129(b)(1)(B)(i) —
I.R.C. § 129(b)(1)(B)(ii) —
I.R.C. § 129(b)(2) Special Rule For Certain Spouses —
I.R.C. § 129(c) Payments To Related Individuals —
I.R.C. § 129(c)(1) —
I.R.C. § 129(c)(2) —
I.R.C. § 129(d) Dependent Care Assistance Program
I.R.C. § 129(d)(1) In General —
I.R.C. § 129(d)(2) Discrimination —
I.R.C. § 129(d)(3) Eligibility —
I.R.C. § 129(d)(4) Principal Shareholders Or Owners —
I.R.C. § 129(d)(5) No Funding Required —
I.R.C. § 129(d)(6) Notification Of Eligible Employees —
I.R.C. § 129(d)(7) Statement Of Expenses —
I.R.C. § 129(d)(8) Benefits
I.R.C. § 129(d)(8)(A) In General —
I.R.C. § 129(d)(8)(B) Salary Reduction Agreements —
I.R.C. § 129(d)(9) Excluded Employees —
For purposes of paragraphs (3) and (8), there shall be excluded from consideration
I.R.C. § 129(d)(9)(A) —
I.R.C. § 129(d)(9)(B) —
I.R.C. § 129(e) Definitions And Special Rules —
I.R.C. § 129(e)(1) Dependent Care Assistance —
I.R.C. § 129(e)(2) Earned Income —
I.R.C. § 129(e)(3) Employee —
I.R.C. § 129(e)(4) Employer —
I.R.C. § 129(e)(5) Attribution Rules
I.R.C. § 129(e)(5)(A) Ownership Of Stock —
I.R.C. § 129(e)(5)(B) Interest In Unincorporated Trade Or Business —
I.R.C. § 129(e)(6) Utilization Test Not Applicable —
I.R.C. § 129(e)(7) Disallowance Of Excluded Amounts As Credit Or Deduction —
I.R.C. § 129(e)(8) Treatment Of Onsite Facilities —
In the case of an onsite facility maintained by an employer, except to the extent provided in regulations, the amount of dependent care assistance provided to an employee excluded with respect to any dependent shall be based on—
I.R.C. § 129(e)(8)(A) —
I.R.C. § 129(e)(8)(B) —
I.R.C. § 129(e)(9) Identifying Information Required With Respect To Service Provider —
No amount paid or incurred by an employer for dependent care assistance provided to an employee shall be excluded from the gross income of such employee unless—
I.R.C. § 129(e)(9)(A) —
I.R.C. § 129(e)(9)(B) —
(Added by Pub. L. 97-34, title I, Sec. 124(e)(1), Aug. 13, 1981, 95 Stat. 198, and amended Pub. L. 97-448, title I, Sec. 101(e), Jan. 12, 1983, 96 Stat. 2366; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(6), July 18, 1984, 98 Stat. 839; Pub. L. 99-514, title I, Sec. 104(b)(1), title XI, Sec. 1114(b)(4), 1151(c)(5), (f), (g)(4), 1163(a), (b), Oct. 22, 1986, 100 Stat. 2104, 2450, 2503, 2506, 2507, 2510; Pub. L. 100-485, title VII, Sec. 703(c)(2), Oct. 13, 1988, 102 Stat. 2427; Pub. L. 100-647, title I, Sec. 1011B(a)(14), (15), (18), (30), (31)(A), (c)(1), (2)(A), title III, Sec. 3021(a)(14), Nov. 10, 1988, 102 Stat. 3485, 3487-3489, 3631; Pub. L. 101-140, title II, Sec. 203(a)(1), (2), 204(a)(1)-(3)(C), Nov. 8, 1989, 103 Stat. 830, 832; Pub. L. 101-239, title VII, Sec. 7811(h)(2), Dec. 19, 1989, 103 Stat. 2409; Pub. L. 104-188, title I, Sec. 1431(c)(1)(B), Aug. 20, 1996, 110 Stat. 1755; Pub. L. 108-311, title II, Sec. 207(12), Oct. 4, 2004, 118 Stat. 1166.)
2004 - Subsec. (c)(2). Pub. L. 108-311, Sec. 207(7), amended par. (2) by substituting “152(f)(1)” for “151(c)(3)”.
1996 - Subsec. (d)(8)(B). Pub. L. 104-188 struck ‘section 414(q)(7)’ and inserted ‘section 414(q)(4)’.
1989 - Subsec. (a). Pub. L. 101-239 struck out at end ‘For purposes of the preceding sentence, marital status shall be determined under the rules of paragraphs (3) and (4) of section 21(e).’
Subsec. (d)(1). Pub. L. 101-140, Sec. 204(a)(3)(B), substituted ‘paragraphs (2) through (8)’ for ‘paragraphs (2) through (7)’.
Pub. L. 101-140, Sec. 204(a)(1), inserted at end ‘If any plan would qualify as a dependent care assistance program but for a failure to meet the requirements of this subsection, then, notwithstanding such failure, such plan shall be treated as a dependent care assistance program in the case of employees who are not highly compensated employees.’
Pub. L. 101-140, Sec. 203(a)(1), amended par. (1) to read as if the amendments by Pub. L. 99-514, Sec. 1151(c)(5)(A), had not been enacted, see 1986 Amendment note below.
Subsec. (d)(3). Pub. L. 101-140, Sec. 204(a)(2)(B), struck out at end ‘For purposes of this paragraph, there may be excluded from consideration employees who may be excluded from consideration under section 89(h).’ for ‘For purposes of this paragraph, there shall be excluded from consideration employees not included in the program who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, if there is evidence that dependent care benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.’
Pub. L. 101-140, Sec. 203(a)(2), amended par. (3) to read as if amendments by Pub. L. 100-647, Sec. 1011B(a)(31)(A)(i), had not been enacted, see 1988 Amendment note below.
Pub. L. 101-140, Sec. 203(a)(1), amended par. (3) to read as if amendments by Pub. L. 99-514, Sec. 1151(g)(4), had not been enacted, see 1986 Amendment note below.
Subsec. (d)(6). Pub. L. 101-140, Sec. 203(a)(1), amended par. (6) to read as if amendments by Pub. L. 99-514, Sec. 1151(c)(5)(B), had not been enacted, see 1986 Amendment note below.
Subsec. (d)(7). Pub. L. 101-140, Sec. 204(a)(3)(A), redesignated par. (7) as (8).
Pub. L. 101-140, Sec. 203(a)(1), amended par. (7) to read as if amendments by Pub. L. 99-514, Sec. 1151(c)(5)(B), had not been enacted, see 1986 Amendment note below.
Subsec. (d)(8). Pub. L. 101-140, Sec. 204(a)(3)(A), redesignated par. (7) as (8).
Pub. L. 101-140, Sec. 203(a)(2), amended par. (8) to read as if amendments by Pub. L. 100-647, Sec. 1011B(a)(31)(A)(ii), had not been enacted, see 1988 Amendment note below.
Subsec. (d)(9). Pub. L. 101-140, Sec. 204(a)(2)(A), added par. (9).
Subsec. (e)(6). Pub. L. 101-140, Sec. 204(a)(3)(C), substituted ‘(8)’ for ‘(7)’.
1988 - Subsec. (a)(2). Pub. L. 100-647, Sec. 1011B(c)(2)(A), amended par. (2) generally. Prior to amendment, par. (2) read as follows: ‘The aggregate amount excluded from the gross income of the taxpayer under this section for any taxable year shall not exceed $5,000 ($2,500 in the case of a separate return by a married individual).’
Subsec. (d)(1)(B). Pub. L. 100-647, Sec. 1011B(a)(30), substituted ‘(7)’ for ‘(6)’, see Codification note above.
Subsec. (d)(3). Pub. L. 100-647, Sec. 1011B(a)(31)(A)(i), struck out at end ‘For purposes of this paragraph, there may be excluded from consideration employees who may be excluded from consideration under section 89(h).’
Subsec. (d)(7). Pub. L. 100-647, Sec. 1011B(a)(14), redesignated par. (8) as (7).
Subsec. (d)(7)(A). Pub. L. 100-647, Sec. 1011B(a)(15)(A), inserted ‘under all plans of the employer’ after second and third reference to ‘employees’.
Subsec. (d)(7)(B). Pub. L. 100-647, Sec. 3021(a)(14), struck out ‘(within the meaning of section 414(q)(7))’ after ‘whose compensation’ and inserted at end ‘For purposes of this subparagraph, the term ‘compensation’ has the meaning given such term by section 414(q)(7), except that, under rules prescribed by the Secretary, an employer may elect to determine compensation on any other basis which does not discriminate in favor of highly compensated employees.'
Pub. L. 100-647, Sec. 1011B(a)(15)(B), (C), substituted ‘a plan may disregard’ for ‘there shall be disregarded’ and ‘414(q)(7)’ for ‘415(q)(7)’.
Subsec. (d)(8). Pub. L. 100-647, Sec. 1011B(a)(31)(A)(ii), added par. (8). Former par. (8) redesignated (7).
Subsec. (e)(6). Pub. L. 100-647, Sec. 1011B(a)(18), inserted ‘(other than paragraphs (4) and (7) thereof)’ after ‘subsection (d)’.
Subsec. (e)(8). Pub. L. 100-647, Sec. 1011B(c)(1), in introductory provisions, inserted ‘maintained by an employer’ after ‘onsite facility’ and ‘of dependent care assistance provided to an employee’ after ‘the amount’, in subpar. (A), inserted ‘of the facility by a dependent of the employee’ after ‘utilization’, and in subpar. (B), inserted ‘with respect to such dependent’ after ‘provided’.
Subsec. (e)(9). Pub. L. 100-485 added par. (9).
1986 - Subsec. (a). Pub. L. 99-514, Sec. 1163(a), substituted ‘Exclusion’ for ‘In general’ in heading and amended text generally. Prior to amendment, text read as follows: ‘Gross income of an employee does not include amounts paid or incurred by the employer for dependent care assistance provided to such employee if the assistance is furnished pursuant to a program which is described in subsection (d).’
Subsec. (c)(1). Pub. L. 99-514, Sec. 104(b)(1)(A), substituted ‘section 151(c)’ for ‘section 151(e)’.
Subsec. (c)(2). Pub. L. 99-514, Sec. 104(b)(1)(B), substituted ‘section 151(c)(3)’ for ‘section 151(e)(3)’.
Subsec. (d)(1). Pub. L. 99-514, Sec. 1151(c)(5)(A), added par. (1) and struck out former par. (1) which read as follows: ‘For purposes of this section a dependent care assistance program is a separate written plan of an employer for the exclusive benefit of his employees to provide such employees with dependent care assistance which meets the requirements of paragraphs (2) through (7) of this subsection.’
Subsec. (d)(2). Pub. L. 99-514, Sec. 1114(b)(4), substituted ‘highly compensated employees (within the meaning of section 414(q))’ for ‘officers, owners, or highly compensated,’.
Subsec. (d)(3). Pub. L. 99-514, Sec. 1151(g)(4), substituted ‘For purposes of this paragraph, there may be excluded from consideration employees who may be excluded from consideration under section 89(h).’ for ‘For purposes of this paragraph, there shall be excluded from consideration employees not included in the program who are included in a unit of employees covered by an agreement which the Secretary of Labor finds to be a collective bargaining agreement between employee representatives and one or more employers, if there is evidence that dependent care benefits were the subject of good faith bargaining between such employee representatives and such employer or employers.’
Subsec. (d)(6), (7). Pub. L. 99-514, Sec. 1151(c)(5)(B), redesignated par. (7) as (6) and struck out former par. (6) which read as follows: ‘Notification of eligible employees. - Reasonable notification of the availability and terms of the program shall be provided to eligible employees.’
Subsec. (d)(8). Pub. L. 99-514, Sec. 1151(f), added par. (8).
Subsec. (e)(8). Pub. L. 99-514, Sec. 1163(b), added par. (8).
1984 - Subsec. (b)(2). Pub. L. 98-369, Sec. 474(r)(6)(A), substituted ‘section 21(d)(2)’ for ‘section 44A(e)(2)’.
Subsec. (e)(1). Pub. L. 98-369, Sec. 474(r)(6)(B), substituted ‘section 21(b)(2)’ for ‘section 44A(c)(2)’.
Subsec. (e)(2). Pub. L. 98-369, Sec. 474(r)(6)(C), substituted ‘section 32(c)(2)’ for ‘section 43(c)(2)’.
1983 - Subsec. (d)(1). Pub. L. 97-448, Sec. 101(e)(1)(C), substituted ‘paragraphs (2) through (7)’ for ‘paragraphs (2) through (6)’.
Subsec. (d)(2). Pub. L. 97-448, Sec. 101(e)(1)(A), added par. (2). Former par. (2) redesignated (3).
Subsec. (d)(3). Pub. L. 97-448, Sec. 101(e)(1)(A), (B), redesignated former par. (2) as (3) and substituted ‘employees described in paragraph (2), or their dependents’ for ‘employees who are officers, owners, or highly compensated, or their dependents’. Former par. (3) redesignated (4).
Subsec. (d)(4) to (7). Pub. L. 97-448, Sec. 101(e)(1)(A), redesignated former pars. (3) to (6) as (4) to (7), respectively.
Subsec. (e)(7). Pub. L. 97-448, Sec. 101(e)(2), substituted ‘shall be allowed to the employee under any other section of this chapter for any amount excluded from the gross income of the employee’ for ‘shall be allowed under any other section of this chapter for any amount excluded from income’.
Section 208 of Pub. L. 108-311 provides that: “amendments made by this title shall apply to taxable years beginning after December 31, 2004”.
Section 1431(d)(1) of Pub. L. 104-188 provides that: “amendments made by this section shall apply to years beginning after December 31, 1996”.
Section 204(a)(3)(D) of Pub. L. 101-140 provided that: ‘Section 129(d)(8) (as redesignated by subparagraph (A)) shall apply to plan years beginning after December 31, 1989.’
Section 204(d)(1), (2) of Pub. L. 101-140 provided that:
‘(1) The amendments made by subsections (a)(1), (a)(2), and (b)(2) (amending this section and section 414 of this title) shall apply to years beginning after December 31, 1988.
‘(2) The amendments made by subsection (a)(3) (amending this section) shall apply to plan years beginning after December 31, 1989.’
Amendment by section 1011B(a)(14), (15), (18), (30), (31)(A), (c)(1) of Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Section 1011B(c)(2)(C) of Pub. L. 100-647 provided that:
‘(i) Except as provided in this subparagraph, the amendments made by this paragraph (amending this section and section 6051 of this title) shall apply to taxable years beginning after December 31, 1987.
‘(ii) A taxpayer may elect to have the amendment made by subparagraph (A) (amending this section) apply to taxable years beginning in 1987.
‘(iii) In the case of a taxpayer not making an election under clause (ii), any dependent care assistance provided in a taxable year beginning in 1987 with respect to which reimbursement was not received in such taxable year shall be treated as provided in the taxpayer's first taxable year beginning after December 31, 1987.'
Section 3021(d) of Pub. L. 100-647 provided that:
‘(1) Subsection (a). - The amendments made by subsection (a) (amending this section and sections 89, 410, 4976, 6039D, and 6652 of this title) shall take effect as if included in the amendments made by section 1151 of the Tax Reform Act of 1986 (Pub. L. 99-514, see Effective Date note below); except that the amendment made by subsection (a)(8) (amending section 89 of this title) shall apply to testing years beginning after December 31, 1989.
‘(2) Subsection (b). - The amendments made by subsection (b) (amending sections 89 and 414 of this title) shall apply to years beginning after December 31, 1986.’
Amendment by Pub. L. 100-485 applicable to taxable years beginning after Dec. 31, 1988, see section 703(d) of Pub. L. 100-485, set out as a note under section 21 of this title.
Amendment by section 104(b)(1) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title.
Amendment by section 1114(b)(4) of Pub. L. 99-514 applicable to years beginning after Dec. 31, 1987, see section 1114(c)(2) of Pub. L. 99-514, set out as a note under section 414 of this title.
Amendment by section 1151(c)(5), (f), (g)(4) of Pub. L. 99-514 applicable, with certain qualifications and exceptions, to years beginning after Dec. 31, 1988, see section 1151(k) of Pub. L. 99-514, as amended, set out as a note under section 79 of this title.
Section 1163(c) of Pub. L. 99-514 provided that: ‘The amendments made by this section (amending this section) shall apply to taxable years beginning after December 31, 1986.’
Amendment by Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title.
Section applicable to taxable years beginning after Dec. 31, 1981, see section 124(f) of Pub. L. 97-34, set out as an Effective Date of 1981 Amendment note under section 21 of this title.
Pub. L. 101-140, Sec. 203(a)(1), amended this section to read as if the amendments made by section 1151(c)(5)(A) of Pub. L. 99-514 (amending subsec. (d)(1)) had not been enacted. Subsequent to amendment by Pub. L. 99-514, subsec. (d)(1) was amended by Pub. L. 100-647. See 1988 Amendment note above.
A prior section 129 was renumbered section 136 of this title.