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Tax credits for small businesses to start dependent care flexible spending plans

This bill offers small employers a tax credit to cover the startup costs of dependent care flexible spending plans. It aims to help employees of small businesses by making these benefit plans more available.
Key points
Small businesses can claim a tax credit for the costs of starting a dependent care FSA.
The credit covers up to $5,000 per year for the first three years of the plan.
Eligible costs include setting up the plan, administration, and educating employees about it.
The plan must have at least one eligible participant who is not a highly compensated employee.
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Status:
Introduced
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Additional Information
Small Business Dependent Care FSA Opportunity Act
Print number: HR 7922
Sponsor: Rep. Smith, Adrian [R-NE-3]
Process start date: 2026-03-12
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Summarized by: gemini-3.1-pro-preview
Source data: api.congress.gov
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Summary & Status

Key Questions about Tax credits for small businesses to start dependent care flexible spending plans

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is HR 7922.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2026-03-12.

What are the main provisions?

Key points include:

  • Small businesses can claim a tax credit for the costs of starting a dependent care FSA.
  • The credit covers up to $5,000 per year for the first three years of the plan.
  • Eligible costs include setting up the plan, administration, and educating employees about it.
  • The plan must have at least one eligible participant who is not a highly compensated employee.

What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Rep. Smith, Adrian [R-NE-3].

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-03-30.

Analysis and Potential Impact of HR 7922

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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