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House bill · 119th Congress · Latest step: Introduced

Small Business Dependent Care FSA Opportunity Act

H.R. 7922Introduced Mar 12, 2026Policy area: Taxation

Official title: 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.

Sponsor: Rep. Adrian Smith R-NE
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Where it went

Latest action: Mar 12, 2026 — Referred to the House Committee on Ways and Means.

Vote results

No recorded roll-call votes on this bill in PORKER’s records (voice votes and unanimous consent are not roll calls; roll-call records start in 2011).

Cosponsors

2 cosponsors — 1 Republican, 1 Democrat

1 of 2 cosponsors (50%) are from the other party.

Danny Davis (D-IL), Nathaniel Moran (R-TX).

More from the sponsor

Other 119th Congress bills sponsored by Rep. Adrian Smith.

Sponsor’s state and district

Nebraska in Congress · NE-3 district

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Data as of Sep 13, 2026 · bill record checked by PORKER from Congress.gov · votes from Senate.gov and the House Clerk. PORKER is non-partisan.