Dependent Care Assistance Nondiscrimination Rules: A Guide for Employers 518 Karen Greco / Thursday, December 4, 2025 / Categories: Compliance Materials Generally, Section 129 of the Internal Revenue Code (IRC) provides an income tax exclusion for benefits received through an employer-sponsored dependent care assistance program (DCAP), also referred to as a dependent care flexible spending account (DCFSA). Download the Guide Print Rate this article: No rating