D.C. Mun. Regs. tit. 6, r. 6-B1174
A dependent care plan within the meaning of 129 of the Internal Revenue Code provides a pre-tax benefit to participants that enables them to recover certain dependent care costs. A participant in a Dependent Care Flexible Spending Account may elect to reduce his or her salary by an annual amount of up to $5,000 for a single taxpayer or a married taxpayer filing jointly, or $2,500 for a married taxpayer filing separately (or such other amount as permitted by the Internal Revenue Code). These pre-tax salary reductions shall be reduced in equal installments based on the number of pay periods in the plan year.
The maximum amount elected by the participant shall be prorated for a plan year of less than twelve (12) months for an employee who participates in a Dependent Care Flexible Spending Account for less than a full twelve (12) months.
A person who elects to participate in a Dependent Care Flexible Spending Account shall be entitled to reimbursement for dependent care expenses incurred during a plan year which are considered eligible employment related expenses under the child and dependent provisions of the Internal Revenue Code.
D.C. Mun. Regs. tit. 6, r. 6-B1174