the following: (k) Limitation on dependent care flexible spending arrangements (1) In general For purposes of this section, if a benefit is provided under a cafeteria plan through employer contributions to a dependent care flexible spending arrangement, such benefit shall not be treated as a qualified benefit unless the cafeteria plan provides that an employee may not elect for any taxable year to have salary reduction contributions in excess of $10,000 made to such arrangement for each dependent under such arrangement. (2) Single parent In the case that the employee is an individual who is not married as of the beginning of the taxable year for which the employee elects to participate in the arrangement, paragraph (1) shall be applied by substituting $12,000 for $10,000 . . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 4. Youth physical activities (a) In general Paragraph (1) of section 213(d) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (C), by striking the period at the end of subparagraph (D) and inserting , or , and by inserting after subparagraph (D) the following new subparagraph: (E) for youth physical activities. . (b) Youth physical activities Subsection (d) of section 213 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (12) Youth physical activities (A) In general The term youth physical activities means registration costs, fees, and expenses associated with the participation by dependents of the taxpayer (as defined in section 152) who have attained age 4 but not age 18 in the following: (i) Membership at a fitness facility. (ii) Participation or instruction in physical exercise or physical activity. (iii) Equipment used in a program (including a self-directed program) of physical exercise or physical activity. (B) Overall dollar limitation The aggregate amount treated as youth physical activities with respect to any taxpayer for any