Dependent Care Assistance Program. The County offers the option of enrolling in a Dependent Care Assistance Program (DCAP) designed to qualify for tax savings under Section 129 of the Internal Revenue Code, but such savings are not guaranteed. The program allows employees to set aside up to five thousand dollars ($5,000) of annual salary (before taxes) per calendar year to pay for eligible dependent care (child and elder care) expenses. Any unused balance is forfeited and cannot be recovered by the employee.
Dependent Care Assistance Program. The County provides a Dependent Care Assistance Program subject to the limitations and maximums as stipulated under law. All of the above plans will be administered by the County in accordance with applicable Federal and State laws as amended and, as such, will not be grievable or arbitrable.
Dependent Care Assistance Program. The County agrees to continue a Dependent Care Assistance Program (DCAP) such that employees may set aside monies therefore under IRS Section 125.
Dependent Care Assistance Program. The District agrees to continue the Dependent Assistance Program as provided by the Internal Revenue Code Section 129. Said program provides that a limited value of child and dependent care costs provided under an employer’s non–discriminatory plan is not included in an employee’s gross income for income tax purposes.
Dependent Care Assistance Program. The Administration agrees to continue during the term of this Agreement the current voluntary Dependent Care Assistance Program (DCAP)9, which complies with the requirement for federal tax deductibility.
Dependent Care Assistance Program. The City shall maintain a Dependent Care Assistance Program (DCAP) for unit members covered by this Agreement. If the City, in its sole discretion, determines that administration of the program will require the services of an outside entity or contractor that charges participating unit members a fee for implementing DCAP deductions and/or payments, those unit members shall in that event be responsible for paying that fee.
Dependent Care Assistance Program. During the term of this Agreement, the City will continue to provide a Dependent Care Assistance Program at the level of benefit provided on the effective date of this Agreement.
Dependent Care Assistance Program. The County provides a Dependent Care Assistance Program subject to the limitations and maximums as stipulated under law.
Dependent Care Assistance Program. City will continue to provide the Dependent Care Assistance Program (DCAP) as authorized by the Internal Revenue Service for the set-aside of employee pre-tax dollars for childcare as approved by the Internal Revenue Service (IRS) and the California Franchise Tax Board.
Dependent Care Assistance Program. 1. This plan is also implemented with the IRC Section 125 in the same manner as the Medical Reimbursement Plan and is voluntary. IRC regulations supersede if any item stated here conflicts with the government code.
2. Unit members may designate up to $5,000 a year to be withheld from their pay as non- taxable income to pay for the expenses of care for a dependent.
3. Because this plan is governed by federal laws, a dependent is defined as: a child under thirteen (13); a disabled spouse, relative or household member who is a dependent of the unit member for at least one half (0.5) of their support and spends eight (8) hours a day at home.
4. If the unit member's spouse is disabled or is a full-time student for at least five (5) months during the year, the maximum dependent care reimbursement is: $200 a month with one dependent and $400 a month with two (2) or more dependents.
5. Expenses for this program include: Nursery schools, kindergartens and day care centers serving six (6) or more children as well as home-care baby-sitters (state license not required); Dependent care centers providing day care for dependent adults (not residential care); and payments to related children age nineteen (19) or older by calendar year end, not claimed as dependents.
6. The district will ensure that each unit member has the opportunity to enroll in this plan.
