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. 5. Increase of benefits for dependent care assistance programs (a) In general Section 129(a)(2)(A) of the Internal 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.