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Commission adopts 2026 cafeteria plan limits at federal maximums

Cole County Commission · November 5, 2025

Summary

The commission approved moving the 2026 pre-tax cafeteria plan limits to federal maximums: medical reimbursement $3,400 and dependent care $7,500; the change is procedural and applies to employee benefit elections for the 2026 plan year.

County staff proposed raising the 2026 cafeteria plan contribution limits to the federal maximums: a medical reimbursement maximum of $3,400 and dependent care of $7,500. Staff described the accounts as pre-tax mechanisms employees use to set aside money for qualifying expenses.

A commissioner moved to approve the proposed limits for the 2026 plan year and the motion carried by voice vote. The commission noted the 2025 limits (medical and childcare) and confirmed the change is an administrative adoption of federal maximums for the coming plan year.

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