1. Short title This Act may be cited as the Working Families Childcare Access Act of 2023 or the WFCA Act of 2023 . 2. Additional expenses included in dependent care assistance programs (a) In general Section 129(e) of the Internal Revenue Code of 1986 is amended— (1) in paragraph (1), by striking or provision of, those and inserting or provision of, qualified adoption expenses (within the meaning of section 137(d)), qualified sports expenses, qualified tutoring expenses, qualifying art expenses, or those , and (2) by adding at the end the following new paragraphs: (10) Qualified sports expenses The term qualified sports expenses means expenses paid or incurred for the participation or instruction of a dependent in a program of physical exercise or physical activity. (11) Qualified tutoring expenses The term qualified tutoring expenses means expenses paid or incurred for the participation or instruction of a dependent in virtual or in-person— (A) individual academic tutoring, or (B) small-group academic tutoring in a group of four students or fewer. (12) Qualified art expenses The term qualified art expenses means expenses paid or incurred for the participation or instruction of a dependent in a program of music or art. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022. 3. Dependent care expenses allowed for children and dependents up to age 15 (a) In general Section 129(e)(1) of the Internal Revenue Code of 1986, as amended by section 1, is amended— (1) by striking or provision of, qualified adoption expenses and inserting or provision of, with respect to a qualifying individual, qualified adoption expenses , (2) by striking The term and inserting the following: (A) In general The term , and (3) by adding at the end the following: (B) Special rule For purposes of subparagraph (A), the term qualifying individual has the meaning given in paragraph (1) of section 21(b), except such paragraph shall be applied by substituting age 15 for age 13 . .