# 119-hr-7922: Small Business Dependent Care FSA Opportunity Act

119-hr-7922, Small Business Dependent Care FSA Opportunity Act, is a 119th Congress bill sponsored by Rep. Smith, Adrian [R-NE-3] (R-NE); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-7922
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-7922
- Congress: 119
- Title: Small Business Dependent Care FSA Opportunity Act
- Status: introduced
- Introduced: 2026-03-12
- Sponsor: Rep. Smith, Adrian [R-NE-3] (R-NE)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**A tax credit to help small employers set up dependent care flexible spending accounts (FSAs).** This bill would create a nonrefundable tax credit to reimburse eligible small employers for startup and employee-education costs of establishing a dependent care FSA. - Small employers would get a credit equal to their qualified startup costs for the year the plan starts and the two following taxable years. The annual cap is the greater of $500 or the lesser of $250 per non-highly compensated eligible employee or $5,000. - Workers and families could gain access to employer-sponsored dependent care FSAs because the credit targets employers that did not maintain a similar plan for substantially the same employees in the prior three taxable years. - For tax administration the credit would be added to the general business credit and only applies to amounts paid or incurred after enactment.

## Cosponsors (2)

- Rep. Davis, Danny K. [D-IL-7] (D-IL), 2026-03-12T00:00:00.000Z
- Rep. Moran, Nathaniel [R-TX-1] (R-TX), 2026-03-12T00:00:00.000Z

## Provisions PRIA read

- Small business dependent care credit: benefit, high. If enacted, eligible small employers would be able to claim a nonrefundable tax credit for startup costs to set up or run a dependent care flexible spending account (FSA). The credit would equal your qualified startup costs paid or incurred in a taxable year, subject to limits in the first credit y…

## Related bills

- 119-hr-137: TCJA Permanency Act
- 119-hr-6500: Continuing Appropriations and Extensions Act, 2027
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-3105: Promotion and Expansion of Private Employee Ownership Act of 2025
- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-9250: Great American Outdoors Act 250

## Sources
- [119-hr-7922 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/7922)

## Related
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-6500: Continuing Appropriations and Extensions Act, 2027](https://policyrisk.com/legislation/119-hr-6500)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-3105: Promotion and Expansion of Private Employee Ownership Act of 2025](https://policyrisk.com/legislation/119-hr-3105)
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-9250: Great American Outdoors Act 250](https://policyrisk.com/legislation/119-hr-9250)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-7922 (as of 2026-04-21).