> ## Content Index
> Fetch the complete content index at: https://obbba-ghost.demo.discussionbridge.dev/llms.txt
> Use this file to discover other available public pages before exploring further.

# Sec. 70404. Enhancement of the dependent care assistance program
- URL: https://obbba-ghost.demo.discussionbridge.dev/sec-70404-enhancement-of-the-dependent-care-assistance-program/
- Published: 2025-07-21T21:14:41.000Z
- Updated: 2026-09-26T08:10:09.000Z
- Author: Ghost
- Tags: #discussionbridge-source, #discussionbridge-topic-242, #discussionbridge-revision-564f2f86d4dfdbafc9fda4e4fc96d4d41bd9b58b7d281ff0a488538bbe36f40a, #discussionbridge-resource-aa379b37-0aa1-4f0e-ba54-609f5127c0db, #discussionbridge-source-one-big-beautiful-bill-act, #discussionbridge-source-chapter-4-investing-in-american-families, #discussionbridge-source-enrolled-bill-text, #discussionbridge-source-subchapter-a-permanent-investments-in-families, #discussionbridge-source-subtitle-a-tax, #discussionbridge-source-title-vii, OBBBA Text

(a) In general.—Section 129(a)(2)(A) is amended by striking “$5,000 ($2,500” and inserting “$7,500 ($3,750”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025.

---

**Published with** [**DiscussionBridge**](https://discussionbridge.dev/?ref=obbba-ghost.demo.discussionbridge.dev) **from the** [**Repeal OBBBA Forum**](https://forum.repealobbba.org/t/sec-70404-enhancement-of-the-dependent-care-assistance-program/242?ref=obbba-ghost.demo.discussionbridge.dev)

Source author: Editor · DiscussionBridge for Ghost 0.2.0-alpha.39