### Question
How does the law define dependent care assistance?


### Answer
Under *26 U.S.C. § 129*, **dependent care assistance** is defined as:

> the payment of, or provision of, those services which if paid for by the employee would be considered employment-related expenses under section 21(b)(2) (relating to expenses for household and dependent care services necessary for gainful employment)

#### Citation:
  - *26 U.S.C. § 129*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

