### Question
How is the "dependent care assistance" defined?


### Answer
The term **dependent care assistance** is defined in *26 U.S.C. § 129* as follows -

> 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**

