118th Congress · HOUSE BILLBILL

H.R. 7407Small Business Dependent Care FSA Opportunity Act

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.

Taxation
Introduced Feb 16, 2024
Last action Feb 16, 2024
Pipeline · Bill → Law
Step 1
Introduced
Feb 16, 2024
Step 2
Referred
Feb 16, 2024
Ways & Means
Step 3
Committee
Step 4
House floor
Step 5
Senate
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS 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.    

Provisions · 2 sectionsIntroduced in House
Timeline · 2 actions
Feb 16, 2024
Introduced in House
Feb 16, 2024
Referred to the House Committee on Ways and Means.