HR 7922 · 119th Congress

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.

This bill creates a new tax credit to help small businesses set up dependent care flexible spending accounts (FSAs) for their employees. Right now, many small employers don't offer these plans because the startup costs—like setting up the plan, handling the paperwork, and educating employees about how it works—can b…

Sponsor

Smith, Adrian (R-Nebraska)

Introduced

2026-03-12

Policy area

Taxation