Notice 2021-26 addresses the taxation of dependent care benefits provided through a dependent care assistance program (DCAP) that are made available in taxable years ending in 2021 and 2022 due to the application of either the carryover or the extension of a claims period made available under § 214 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 (the Act), enacted as Division EE of the Consolidated Appropriations Act, 2021, Pub. L. 116-260, 134 Stat. 1182 (Dec. 27, 2020) (CAA).