HSA’s and FSA’s can also be used for dependent child care. Friends of mine use theirs for the expenses incurred by their disabled daughter: specialized day car, expensive wheel chair, etc. Right now the amount of money deferred into these accounts is set by employers. An employer can allow each employee to deduct, tax-free, $15,000 if he wanted to. Now obamacare sets the cap at $5000. This is devastating for families that rely on this tax-free money (that they earned!) to take care of dependent family members.
Don’t forget that when the full effects of commiecare sets in there are taxes on the special needs children and there are taxes on NAME brand RX’s, 2.9% tax if they need a new wheel chair or braces (legs or back, not teeth).