The President, through Executive Order 141000, June 9, 2023, recognized the financial burden on caring for military dependents. Section 7.(a) states flexible spending accounts for the care of military dependents will be available to military personnel no later than January 1, 2024. The executive order does not further define military dependents or military personnel despite defining other terms that limit military duty to include only those members of the Armed forces serving on 'Active Duty'. The March 22, 2023 Memorandum for Senior Pentagon Leadership from the Secretary Defense outlines the availability of Dependent Care Flexible Spending accounts to Service Members with dependents. The Under Secretary of Defense's August 3, 2023 memorandum, contrary to Executive Order 141000, restricts Dependent Care Flexible Spending to active component and Active Guard Reserve members. The language limiting this benefit to all Service members was not included in the Presidential executive order.

The National Guard lacks the ability to support military members and family support platforms by extending a federal benefit to enroll in Dependent Care Flexible Spending Accounts to traditional WING Service members. Service obligations go beyond the traditional one weekend a month, two weeks a year commitment; thereby resulting in additional dependent care costs. Failure to provide a benefit offered to active duty and Active Guard Reserve service members may impact recruiting and retention measures creating a reduced force to support state and federal missions.

Flex Spending is available for T10 Active Duty but not for T32 AGRs.