Introduced
H. R. 7922
Introduced in House · March 28, 2026March 12, 2026
Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois, and Mr. Moran) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to provide a credit to certain small employers for the startup costs of dependent care flexible spending plans.
Small employer dependent care flexible spending plan startup costs
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Small Business Dependent Care FSA Opportunity Act”.