Small Business Dependent Care FSA Opportunity Act

Cost and committee reports

Official records Congress.gov attaches to H.R. 7407.

• Constitutional authority statementThe sponsor’s statement of where the Constitution gives Congress the power to pass this bill. Statement by Mr. SMITH of Nebraska, as printed in the Congressional Record (Vol. 170, No. 31, February 16, 2024, Page H684):
  Article 1, Section 8, Clause 1 and the 16th Amendment of the United States Constitution The single subject of this legislation is: Tax
  Source: Congress.gov, Congressional Record February 16, 2024 ↗

  Evidence

  Field in the Congress.gov record

  constitutionalAuthorityStatementText

  Statement length

  134 characters

  Congress.gov bill record

  H.R. 7407, 118th Congress

  Congress.gov API record

  https://api.congress.gov/v3/bill/118/hr/7407

  Record last updated by Congress.gov

  July 24, 2024

  PORKER copy retrieved

  September 14, 2026

  Stored copy, SHA-256 of the file

  124eb5860d1dccee713b726bafb3396c7fd5920b77f4b95936d86886bf44ddca

  PORKER shows the statement exactly as printed, with the page markup removed. It is the sponsor’s claim; it is not a legal finding.

Congress.gov’s record for this bill does not list a CBO cost estimate or a committee report (as of July 24, 2024). Not every bill gets one.

From the Congress.gov bill record for H.R. 7407, last updated July 24, 2024. PORKER’s copy was retrieved September 14, 2026 and is refreshed nightly. Open “Evidence” on any line for the record, field and file fingerprint.