Effective Jan. 1, 2026, The One Big Beautiful Bill Act (OBBBA) increases the maximum annual contribution limit for dependent care flexible spending accounts to $7,500 (or $3,750 for married individuals filing separate tax returns). This legal update summarizes this change. [Get the legal update here] Questions? If you have questions, contact TruePlan . Our team of advisors can help you with questions within the scope of employee benefits . .