I 115th CONGRESS 1st Session H. R. 386 IN THE HOUSE OF REPRESENTATIVES January 9, 2017 Mr. Sensenbrenner 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 amount excludable from gross income for dependent care assistance and dependent care flexible spending arrangements and to provide for a carryover of unused dependent care benefits in dependent care flexible spending arrangements.