The public record · 119th Congress

Small Business Dependent Care FSA Opportunity Act

The Congressional Research Service has not published a summary of this measure.

Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

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.Official Title as Introduced

Small Business Dependent Care FSA Opportunity ActShort Title(s) as Introduced

Legislative history

H.R. 7922·House·Bill·Taxation

Rep. Adrian Smith(Republican-Nebraska-3)·

Mar 12, 2026

IntroducedIntroduced in House

Mar 12, 2026

HouseReferred to the House Committee on Ways and Means.

Documents

Everything Congress printed about this measure. A bill is reprinted each time it changes, the Congressional Research Service summarizes each version, and the committee that reports a bill files its own written account of it.

Bill text

Mar 12, 2026As introduced in the House