DCAP. Now is eligible for state assistance that pays for day care. Qualifying event for change of election?
Thanks

I don't think so. Perhaps the best argument--and it would be a reach--would be that the number of dependents has changed (Treas Reg § 1.125-4(c)(2)(ii)) because perhaps now most of the financial support of these children is provided by the state, not the employee.

That sounds like a status change to me because the cost of coverage has changed.
Florida has "free" pre-k 4, although that is only about 1/2 day of a daycare day. So, if a child were to qualify for this state subsidy mid Cafeteria Plan year, the parent obligation has changed. We allow that.