I 118th CONGRESS 2d Session H. R. 7407 IN THE HOUSE OF REPRESENTATIVES February 16, 2024 Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois , and Mr. Feenstra ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL 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.