Officials said the administration would cover the costs by taking up to $59 million from other foreign spending accounts.

Self-employed people may also be able to set up a flexible spending account.

Take advantage of flexible spending accounts when an employer offers them, he said.

Most taxpayers are likely to get a better tax break from an employer-sponsored flexible spending account, if one is available.

An insurance section provides policy quotes and information on flexible spending accounts.

This means that children aged 13 and 14 will no longer be eligible for either the child care credit or the spending account.

But under the new law, the $5,000 reimbursement from the spending account would reduce the expenses available for the child care credit to zero.

That is slightly higher than the $15,898 in take- home pay they would get if they used the spending account.

Those rules generally prohibit the transfer of money from the military budget to domestic spending accounts in the next three years.

Reductions in administrative spending account for 30 percent of the amount the authority says it needs to close this year's budget deficit.