To make the balloon bigger (hypertrophy), one can either add more water to the balloon, thereby stretching it to its maximum capacity (increase cell volume) or one could theoretically add more rubber (balloon material) to make the overall size of the balloon larger (increase in contractile protein).
The child and dependent care tax credit is a percentage of your day care expenses up to $3,000 for one dependent or $6,000 for two or more dependents. That's not the amount of your credit. It's the amount of day care expenses you can apply the percentage to.
Therefore, we encourage you to familiarize yourself with the details of this FSA before filling out your salary redirection form. The maximum contribution you can make to the Dependent Day Care FSA is $5,000 per married couple or $2,500 per single parent per year.