Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois, and Mr. Moran) introduced the following bill; which was referred to the Committee on Ways and Means
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.
Citations are generated automatically from bibliographic data as a convenience and may not be complete or accurate.
Chicago
U.S. Congress. House. Small Business Dependent Care FSA Opportunity Act. H.R. 7922. 119th
Cong., 2nd
sess., Introduced in House March 12, 2026. https://www.govinfo.gov/app/details/BILLS-119hr7922ih.
APA
Congress, House of Representatives (2026, March 12). Small Business Dependent Care FSA Opportunity Act (H.R. 7922 (IH)). Retrieved from https://www.govinfo.gov/app/details/BILLS-119hr7922ih.
MLA
United States, Congress, House of Representatives. Small Business Dependent Care FSA Opportunity Act. U.S. Government Publishing Office, https://www.govinfo.gov/app/details/BILLS-119hr7922ih. 119th Congress, H.R. 7922, Introduced in House 12 Mar. 2026.
Bluebook
H.R.7922 - 119th Congress (2025-2026): Small Business Dependent Care FSA Opportunity Act, H.R.7922, 119th Cong. (2026), https://www.govinfo.gov/app/details/BILLS-119hr7922ih.
