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Employee Benefits > Dependent Care Assistance Program (DCAP)
The following information is about Dependent Care Assistance Program (DCAP).
Dependent Care Assistance Program (DCAP) Defined
Dependent Care Assistance Programs (DCAPs) are intended to provide benefits for employees who require child care or related services in order to work. Under Code section 129, employees are entitled to exclude from income all or a portion of the benefit provided by the employer. A DCAP may stand alone or be part of a cafeteria plan.
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