Small Business Dependent Care FSA Opportunity Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7922 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7922 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 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. 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''. SEC. 2. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of…