HR 7922·Federal·house
Small Business Dependent Care FSA Opportunity Act
In CommitteeFiled Mar 12, 2026
Sponsor: Rep. Smith, Adrian [R-NE-3] (R)
Latest Action
Referred to the House Committee on Ways and Means.
Mar 12, 2026
Summary
The bill creates a credit for eligible small employers to offset the costs of establishing a dependent‑care flexible spending account (FSA). The credit is limited to $500 in the first year and the two following years, based on $250 per non‑highly‑compensated employee (up to $5,000). It aims to encourage small firms to offer dependent‑care benefits to their workers.
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