118th Congress Taxation
H.R. 7407: Small Business Dependent Care FSA Opportunity Act
Introduced
- Introduced (completed)
- Passed House (not reached)
- Passed Senate (not reached)
- To the President (not reached)
- Became law (not reached)
Summary
This bill allows certain small employers (employers with no more than 100 employees who received $5,000 in compensation from an employer) a new three-year tax credit for the startup costs of dependent care flexible spending plans. The amount of the credit is equal to the greater of $500 or the lesser of $250 for each eligible employee, or $5,000.
Written by the Congressional Research Service, Library of Congress.
Roll calls
No roll call votes have been held on this bill.
Amendments
No amendments were offered to this bill.
Cosponsors
- Danny Davis D-ILOriginal
- Randy Feenstra R-IAOriginal
Who scored on this bill
- 1Adrian Smith SponsorDrew cross-party cosponsors, introduced2 events+6
See all scorers and every scoring event
Introductions and cosponsorships count toward weekly caps and show no points.
Other bills by Adrian Smith
- H.R. 3164: Ensuring Community Access to Pharmacist Services Act
- H.R. 1346: Nationwide Consumer and Fuel Retailer Choice Act of 2025
- H.R. 7507: ‘William E. and Elsie L. Barrett Post Office Building (Lexington, NE)
- H.R. 3801: Employer Reporting Improvement Act
- H.R. 8413: Swanson and Hugh Butler Reservoirs Land Conveyances Act
- H.R. 7986: Generalized System of Preferences Reform Act
History
- Introduced in the House by Adrian Smith.
Show the full action history (2 actions)
- Introduced in House
- Referred to the House Committee on Ways and Means.


