HR 7922 · 119th CongressIn Committeecongress.gov ↗

Small Business Dependent Care FSA Opportunity Act

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Road to The Floor

How it works

Introduced

In Committee

On The Floor

Passed a Chamber

Passed Congress

To President

Became Law

What this bill does

AI plain-language summary

This bill would change the tax code to give a tax credit to certain small employers to help cover the costs of starting dependent care flexible spending plans. No official summary is available for this bill.

Sponsor

Rep. Smith, Adrian [R-NE-3]

R

Introduced

March 12, 2026

Policy Area

Taxation

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