To amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements.

Cost and committee reports

Official records Congress.gov attaches to H.R. 775.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. MOOLENAAR, as printed in the Congressional Record (Vol. 163, No. 16, January 31, 2017, Page H820):
  Clause 1 of Section 8 of Article I of the United States Constitution and Amendment XVI of the United States Constitution.
  Source: Congress.gov, Congressional Record January 31, 2017 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  121 characters

  Congress.gov bill record

  H.R. 775, 115th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/115/hr/775

  Record last updated by Congress.gov

  January 3, 2025

  PORKER copy retrieved

  September 21, 2026

  Stored copy, SHA-256 of the file

  c72fdcb7d7ab5d06307e8b36f45ecf2217750784c533b019eef581eab1184537

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of January 3, 2025). Not every bill gets one.

From the Congress.gov bill record for H.R. 775, last updated January 3, 2025. PORKER’s copy was retrieved September 21, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.