{ "legislationId": "119_HR_7922", "lastUpdate": "2026-03-30T11:14:37.945Z", "history": [ { "timestamp": "2026-03-30T11:14:37.945Z", "source_url": "https://www.congress.gov/119/bills/hr7922/BILLS-119hr7922ih.htm", "model": "gemini-3.1-pro-preview", "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7922 Introduced in House (IH)] 119th CONGRESS 2d Session H. R. 7922 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 12, 2026 Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois, and Mr. Moran) 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Dependent Care FSA Opportunity Act''. SEC. 2. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. ``(a) In General.--For purposes of section 38, in the case of an eligible employer, the small employer dependent care flexible spending plan startup cost credit determined under this section for any taxable year is an amount equal to the qualified startup costs paid or incurred by the taxpayer during the taxable year. ``(b) Dollar Limitation.--The amount of the credit determined under this section for any taxable year shall not exceed-- ``(1) for the first credit year and each of the 2 taxable years immediately following the first credit year, the greater of-- ``(A) $500, or ``(B) the lesser of-- ``(i) $250 for each employee of the eligible employer who is not a highly compensated employee (as defined in section 414(q)) and who is eligible to participate in the dependent care flexible spending plan maintained by the eligible employer, or ``(ii) $5,000, and ``(2) zero for any other taxable year. ``(c) Eligible Employer.--For purposes of this section-- ``(1) In general.--The term `eligible employer' has the meaning given such term by section 408(p)(2)(C)(i). ``(2) Requirement for new dependent care flexible spending plans.--Such term shall not include an employer if, during the 3-taxable year period immediately preceding the 1st taxable year for which the credit under this section is otherwise allowable for a dependent care flexible spending plan of the employer, the employer or any member of any controlled group including the employer (or any predecessor of either) established or maintained a dependent care flexible spending plan for substantially the same employees as the employees for whom the dependent care flexible spending plan with respect to which such credit is otherwise allowable is established or maintained. ``(d) Other Definitions.--For purposes of this section-- ``(1) In general.--The term `qualified startup costs' means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with-- ``(A) the establishment or administration of a dependent care flexible spending plan, or ``(B) education of employees with respect to such plan. ``(2) Plan must have at least 1 participant.--Such term shall not include any expense in connection with a plan that does not have at least 1 employee eligible to participate who is not a highly compensated employee (as defined in section 414(q)). ``(3) Dependent care flexible spending plan.--The term `dependent care flexible spending plan' means so much of any plan of an employer as consists of dependent care flexible spending arrangements. For purposes of the preceding sentence, an arrangement shall be treated as a dependent care flexible spending arrangement only if employer contributions to such arrangement are excludible from the gross income of an employee under section 129. ``(4) First credit year.--The term `first credit year' means, with respect to any qualified startup costs-- ``(A) the taxable year which includes the date that the dependent care flexible spending plan to which such costs relate becomes effective, or ``(B) at the election of the eligible employer, the taxable year preceding the taxable year referred to in subparagraph (A). ``(e) Special Rules.--Rules similar to the rules of section 45E(e) shall apply for purposes of this section.''. (b) Credit To Be Part of General Business Credit.--Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) in the case of an eligible employer (as defined in section 45BB(c)), the small employer dependent care flexible spending plan startup cost credit determined under section 45BB.''. (c) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 45BB. Small employer dependent care flexible spending plan startup costs.''. (d) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. \n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n \"pl_ai_title\": \"Ulgi podatkowe dla małych firm na tworzenie funduszy opieki nad zależnymi\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową dla małych pracodawców, która pokrywa koszty założenia planów oszczędnościowych na opiekę nad dziećmi lub osobami starszymi. Dzięki temu pracownicy małych firm zyskają łatwiejszy dostęp do funduszy pomagających sfinansować opiekę nad bliskimi z ich wynagrodzenia przed opodatkowaniem.\",\n \"pl_key_points\": [\n \"Małe firmy otrzymają zwrot kosztów za uruchomienie programów opieki (FSA).\",\n \"Ulga może wynieść do 5000 USD rocznie przez pierwsze trzy lata działania programu.\",\n \"Pieniądze z ulgi pokrywają administrację oraz edukację pracowników o nowym świadczeniu.\",\n \"Zmiana ułatwia rodzicom i opiekunom obniżenie kosztów opieki dzięki korzyściom podatkowym.\"\n ],\n \"eng_ai_title\": \"Tax credits for small businesses to start dependent care savings plans\",\n \"eng_summary\": \"This bill offers small employers a tax credit to cover the costs of setting up dependent care flexible spending accounts (FSAs). It aims to help employees of small businesses better afford childcare and eldercare by making these benefit plans more available.\",\n \"eng_key_points\": [\n \"Small businesses can claim a tax credit for the costs of starting a dependent care FSA.\",\n \"The credit covers up to $5,000 per year for the first three years of the plan.\",\n \"Eligible costs include setting up the plan and teaching employees how to use it.\",\n \"This makes it easier for workers to pay for care services using pre-tax dollars.\"\n ],\n \"de_ai_title\": \"Steuergutschriften für kleine Unternehmen zur Einrichtung von Pflegevorsorgeplänen\",\n \"de_summary\": \"Dieses Gesetz führt eine Steuergutschrift für kleine Arbeitgeber ein, um die Kosten für die Einrichtung von Konten für die Pflege von Angehörigen zu decken. Dies hilft Arbeitnehmern kleiner Unternehmen, Kinderbetreuung oder Pflegekosten steuerfrei aus ihrem Gehalt zu finanzieren.\",\n \"de_key_points\": [\n \"Kleine Unternehmen erhalten eine Gutschrift für die Gründungskosten von Pflege-FSAs.\",\n \"Die Förderung beträgt bis zu 5.000 USD jährlich in den ersten drei Jahren.\",\n \"Gedeckt werden Verwaltungskosten und die Aufklärung der Mitarbeiter über das Angebot.\",\n \"Arbeitnehmer profitieren von einem besseren Zugang zu steuerbegünstigten Pflegemitteln.\"\n ],\n \"fr_ai_title\": \"Crédits d'impôt pour les petites entreprises créant des comptes d'épargne dépendance\",\n \"fr_summary\": \"Ce projet de loi offre aux petits employeurs un crédit d'impôt pour couvrir les frais de mise en place de comptes de dépenses flexibles pour personnes à charge. L'objectif est d'aider les employés des petites entreprises à financer plus facilement la garde d'enfants ou les soins aux aînés.\",\n \"fr_key_points\": [\n \"Les petites entreprises bénéficient d'un crédit d'impôt pour les frais de démarrage d'un compte FSA.\",\n \"Le crédit peut atteindre 5 000 $ par an pendant les trois premières années.\",\n \"Les frais éligibles incluent l'administration et l'information des salariés sur le plan.\",\n \"Cela permet aux travailleurs de payer leurs frais de garde avec de l'argent avant impôts.\"\n ],\n \"es_ai_title\": \"Créditos fiscales para pequeñas empresas que creen planes de cuidado de dependientes\",\n \"es_summary\": \"Esta ley otorga a los pequeños empleadores un crédito fiscal para cubrir los gastos de creación de cuentas de gastos flexibles para el cuidado de dependientes. Busca facilitar que los empleados de pequeñas empresas costeen el cuidado de niños o ancianos mediante beneficios fiscales.\",\n \"es_key_points\": [\n \"Las pequeñas empresas recibirán un crédito por los costos de iniciar un plan de cuidado (FSA).\",\n \"El crédito puede ser de hasta $5,000 anuales durante los primeros tres años.\",\n \"Cubre gastos de administración y educación de los empleados sobre el nuevo beneficio.\",\n \"Ayuda a los trabajadores a reducir sus gastos de cuidado usando dinero antes de impuestos.\"\n ],\n \"it_ai_title\": \"Crediti d'imposta per piccole imprese che avviano piani di assistenza dipendenti\",\n \"it_summary\": \"Questa legge introduce un credito d'imposta per i piccoli datori di lavoro per coprire i costi di attivazione di conti di spesa flessibili per l'assistenza ai familiari. L'obiettivo è aiutare i dipendenti delle piccole imprese a gestire meglio le spese per l'infanzia o l'assistenza agli anziani.\",\n \"it_key_points\": [\n \"Le piccole imprese ottengono un rimborso fiscale per l'avvio di piani di assistenza (FSA).\",\n \"Il credito arriva fino a 5.000 dollari all'anno per i primi tre anni di attività.\",\n \"Sono incluse le spese di gestione e di formazione dei dipendenti sul servizio.\",\n \"I lavoratori possono pagare l'assistenza ai familiari con fondi esentasse.\"\n ],\n \"nl_ai_title\": \"Belastingvoordelen voor kleine bedrijven bij opstarten van zorgfondsen voor afhankelijken\",\n \"nl_summary\": \"Deze wet biedt kleine werkgevers een belastingvoordeel om de kosten te dekken voor het opzetten van spaarplannen voor de zorg voor afhankelijken. Hierdoor kunnen werknemers van kleine bedrijven gemakkelijker kinderopvang of ouderenzorg financieren met hun brutoloon.\",\n \"nl_key_points\": [\n \"Kleine bedrijven krijgen een belastingkrediet voor de opstartkosten van een zorg-FSA.\",\n \"Het krediet bedraagt maximaal $5.000 per jaar gedurende de eerste drie jaar.\",\n \"Kosten voor administratie en voorlichting aan personeel komen in aanmerking.\",\n \"Werknemers kunnen zorgkosten betalen met geld waarover nog geen belasting is betaald.\"\n ],\n \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n \"pt_summary\": \"Esta lei concede aos pequenos empregadores um crédito fiscal para cobrir os custos de implementação de contas de despesas flexíveis para cuidados de dependentes. O objetivo é ajudar os funcionários de pequenas empresas a financiar cuidados infantis ou de idosos com benefícios fiscais.\",\n \"pt_key_points\": [\n \"Pequenas empresas recebem crédito fiscal pelos custos de abertura de um plano FSA.\",\n \"O benefício pode chegar a 5.000 dólares anuais nos primeiros três anos.\",\n \"Cobre despesas de administração e de esclarecimento dos funcionários sobre o plano.\",\n \"Permite que os trabalhadores paguem por serviços de cuidado usando rendimento antes de impostos.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Family\",\n \"Economy\"\n ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n \"category\": [\"...\"]\n}\n\n", "ai_response_raw": "{\n \"pl_ai_title\": \"Ulgi podatkowe dla małych firm na tworzenie planów opieki nad osobami zależnymi\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową dla małych pracodawców, która pokrywa koszty założenia planów opieki nad osobami zależnymi (FSA). Dzięki temu pracownicy małych firm zyskają łatwiejszy dostęp do funduszy pomagających sfinansować opiekę nad osobami zależnymi.\",\n \"pl_key_points\": [\n \"Małe firmy mogą ubiegać się o ulgę na koszty uruchomienia programów opieki nad osobami zależnymi (FSA).\",\n \"Ulga może wynieść do 5000 USD rocznie przez pierwsze trzy lata działania programu.\",\n \"Koszty kwalifikowane obejmują administrację oraz edukację pracowników o nowym planie.\",\n \"Plan musi obejmować co najmniej jednego pracownika, który nie jest wysoko wynagradzany.\"\n ],\n \"eng_ai_title\": \"Tax credits for small businesses to start dependent care flexible spending plans\",\n \"eng_summary\": \"This bill offers small employers a tax credit to cover the startup costs of dependent care flexible spending plans. It aims to help employees of small businesses by making these benefit plans more available.\",\n \"eng_key_points\": [\n \"Small businesses can claim a tax credit for the costs of starting a dependent care FSA.\",\n \"The credit covers up to $5,000 per year for the first three years of the plan.\",\n \"Eligible costs include setting up the plan, administration, and educating employees about it.\",\n \"The plan must have at least one eligible participant who is not a highly compensated employee.\"\n ],\n \"de_ai_title\": \"Steuergutschriften für kleine Unternehmen zur Einrichtung von Pflegeplänen für Angehörige\",\n \"de_summary\": \"Dieses Gesetz führt eine Steuergutschrift für kleine Arbeitgeber ein, um die Kosten für die Einrichtung von flexiblen Ausgabenplänen für die Pflege von Angehörigen zu decken. Dies hilft Arbeitnehmern kleiner Unternehmen durch einen besseren Zugang zu diesen Plänen.\",\n \"de_key_points\": [\n \"Kleine Unternehmen erhalten eine Gutschrift für die Gründungskosten von Pflege-FSAs.\",\n \"Die Förderung beträgt bis zu 5.000 USD jährlich in den ersten drei Jahren.\",\n \"Gedeckt werden Verwaltungskosten und die Aufklärung der Mitarbeiter über den Plan.\",\n \"Der Plan muss mindestens einen teilnahmeberechtigten Mitarbeiter haben, der kein Gutverdiener ist.\"\n ],\n \"fr_ai_title\": \"Crédits d'impôt pour les petites entreprises créant des plans de soins pour personnes à charge\",\n \"fr_summary\": \"Ce projet de loi offre aux petits employeurs un crédit d'impôt pour couvrir les frais de mise en place de plans de dépenses flexibles pour personnes à charge. L'objectif est d'aider les employés des petites entreprises en rendant ces plans plus accessibles.\",\n \"fr_key_points\": [\n \"Les petites entreprises bénéficient d'un crédit d'impôt pour les frais de démarrage d'un plan de soins pour personnes à charge.\",\n \"Le crédit peut atteindre 5 000 $ par an pendant les trois premières années.\",\n \"Les frais éligibles incluent l'administration et l'éducation des employés sur le plan.\",\n \"Le plan doit compter au moins un participant éligible qui n'est pas un employé hautement rémunéré.\"\n ],\n \"es_ai_title\": \"Créditos fiscales para pequeñas empresas que creen planes de cuidado de dependientes\",\n \"es_summary\": \"Esta ley otorga a los pequeños empleadores un crédito fiscal para cubrir los gastos de creación de planes de gastos flexibles para el cuidado de dependientes. Busca facilitar que los empleados de pequeñas empresas accedan a estos beneficios.\",\n \"es_key_points\": [\n \"Las pequeñas empresas recibirán un crédito por los costos de iniciar un plan de cuidado de dependientes.\",\n \"El crédito puede ser de hasta $5,000 anuales durante los primeros tres años.\",\n \"Cubre gastos de administración y educación de los empleados sobre el plan.\",\n \"El plan debe tener al menos un empleado elegible que no sea altamente remunerado.\"\n ],\n \"it_ai_title\": \"Crediti d'imposta per piccole imprese che avviano piani di assistenza per persone a carico\",\n \"it_summary\": \"Questa legge introduce un credito d'imposta per i piccoli datori di lavoro per coprire i costi di attivazione di piani di spesa flessibili per l'assistenza alle persone a carico. L'obiettivo è aiutare i dipendenti delle piccole imprese rendendo questi piani più accessibili.\",\n \"it_key_points\": [\n \"Le piccole imprese ottengono un credito d'imposta per l'avvio di piani di assistenza per persone a carico.\",\n \"Il credito arriva fino a 5.000 dollari all'anno per i primi tre anni.\",\n \"Sono incluse le spese di amministrazione e di formazione dei dipendenti sul piano.\",\n \"Il piano deve avere almeno un dipendente idoneo che non sia altamente retribuito.\"\n ],\n \"nl_ai_title\": \"Belastingvoordelen voor kleine bedrijven bij opstarten van zorgplannen voor afhankelijken\",\n \"nl_summary\": \"Deze wet biedt kleine werkgevers een belastingvoordeel om de opstartkosten te dekken voor flexibele bestedingsplannen voor de zorg voor afhankelijken. Hierdoor krijgen werknemers van kleine bedrijven betere toegang tot deze plannen.\",\n \"nl_key_points\": [\n \"Kleine bedrijven krijgen een belastingkrediet voor de opstartkosten van een zorgplan voor afhankelijken.\",\n \"Het krediet bedraagt maximaal $5.000 per jaar gedurende de eerste drie jaar.\",\n \"Kosten voor administratie en voorlichting aan werknemers over het plan komen in aanmerking.\",\n \"Het plan moet ten minste één deelnemer hebben die geen hoogbetaalde werknemer is.\"\n ],\n \"pt_ai_title\": \"Créditos fiscais para pequenas empresas iniciarem planos de cuidados de dependentes\",\n \"pt_summary\": \"Esta lei concede aos pequenos empregadores um crédito fiscal para cobrir os custos de implementação de planos de despesas flexíveis para cuidados de dependentes. O objetivo é ajudar os funcionários de pequenas empresas, tornando esses planos mais acessíveis.\",\n \"pt_key_points\": [\n \"Pequenas empresas recebem crédito fiscal pelos custos de abertura de um plano de cuidados de dependentes.\",\n \"O benefício pode chegar a 5.000 dólares anuais nos primeiros três anos.\",\n \"Cobre despesas de administração e educação dos funcionários sobre o plano.\",\n \"O plano deve ter pelo menos um funcionário elegível que não seja altamente remunerado.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Business\",\n \"Labor\"\n ]\n}" }, { "timestamp": "2026-03-30T11:13:50.873Z", "source_url": "https://www.congress.gov/119/bills/hr7922/BILLS-119hr7922ih.htm", "model": "gemini-flash-lite-latest", "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7922 Introduced in House (IH)] 119th CONGRESS 2d Session H. R. 7922 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 12, 2026 Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois, and Mr. Moran) 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Dependent Care FSA Opportunity Act''. SEC. 2. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. ``(a) In General.--For purposes of section 38, in the case of an eligible employer, the small employer dependent care flexible spending plan startup cost credit determined under this section for any taxable year is an amount equal to the qualified startup costs paid or incurred by the taxpayer during the taxable year. ``(b) Dollar Limitation.--The amount of the credit determined under this section for any taxable year shall not exceed-- ``(1) for the first credit year and each of the 2 taxable years immediately following the first credit year, the greater of-- ``(A) $500, or ``(B) the lesser of-- ``(i) $250 for each employee of the eligible employer who is not a highly compensated employee (as defined in section 414(q)) and who is eligible to participate in the dependent care flexible spending plan maintained by the eligible employer, or ``(ii) $5,000, and ``(2) zero for any other taxable year. ``(c) Eligible Employer.--For purposes of this section-- ``(1) In general.--The term `eligible employer' has the meaning given such term by section 408(p)(2)(C)(i). ``(2) Requirement for new dependent care flexible spending plans.--Such term shall not include an employer if, during the 3-taxable year period immediately preceding the 1st taxable year for which the credit under this section is otherwise allowable for a dependent care flexible spending plan of the employer, the employer or any member of any controlled group including the employer (or any predecessor of either) established or maintained a dependent care flexible spending plan for substantially the same employees as the employees for whom the dependent care flexible spending plan with respect to which such credit is otherwise allowable is established or maintained. ``(d) Other Definitions.--For purposes of this section-- ``(1) In general.--The term `qualified startup costs' means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with-- ``(A) the establishment or administration of a dependent care flexible spending plan, or ``(B) education of employees with respect to such plan. ``(2) Plan must have at least 1 participant.--Such term shall not include any expense in connection with a plan that does not have at least 1 employee eligible to participate who is not a highly compensated employee (as defined in section 414(q)). ``(3) Dependent care flexible spending plan.--The term `dependent care flexible spending plan' means so much of any plan of an employer as consists of dependent care flexible spending arrangements. For purposes of the preceding sentence, an arrangement shall be treated as a dependent care flexible spending arrangement only if employer contributions to such arrangement are excludible from the gross income of an employee under section 129. ``(4) First credit year.--The term `first credit year' means, with respect to any qualified startup costs-- ``(A) the taxable year which includes the date that the dependent care flexible spending plan to which such costs relate becomes effective, or ``(B) at the election of the eligible employer, the taxable year preceding the taxable year referred to in subparagraph (A). ``(e) Special Rules.--Rules similar to the rules of section 45E(e) shall apply for purposes of this section.''. (b) Credit To Be Part of General Business Credit.--Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) in the case of an eligible employer (as defined in section 45BB(c)), the small employer dependent care flexible spending plan startup cost credit determined under section 45BB.''. (c) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 45BB. Small employer dependent care flexible spending plan startup costs.''. (d) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. \n\nSUMMARY TO EVALUATE:\nTitle: Tax credits for small businesses to start dependent care savings plans\nSummary: This bill offers small employers a tax credit to cover the costs of setting up dependent care flexible spending accounts (FSAs). It aims to help employees of small businesses better afford childcare and eldercare by making these benefit plans more available.\nKey Points: Small businesses can claim a tax credit for the costs of starting a dependent care FSA., The credit covers up to $5,000 per year for the first three years of the plan., Eligible costs include setting up the plan and teaching employees how to use it., This makes it easier for workers to pay for care services using pre-tax dollars.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n \"is_valid\": true/false,\n \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n", "ai_response_raw": "{\n \"is_valid\": false,\n \"issue\": \"fabricated_entity\"\n}" }, { "timestamp": "2026-03-30T11:13:36.783Z", "source_url": "https://www.congress.gov/119/bills/hr7922/BILLS-119hr7922ih.htm", "model": "gemini-flash-latest", "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7922 Introduced in House (IH)] 119th CONGRESS 2d Session H. R. 7922 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 12, 2026 Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois, and Mr. Moran) 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Dependent Care FSA Opportunity Act''. SEC. 2. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. ``(a) In General.--For purposes of section 38, in the case of an eligible employer, the small employer dependent care flexible spending plan startup cost credit determined under this section for any taxable year is an amount equal to the qualified startup costs paid or incurred by the taxpayer during the taxable year. ``(b) Dollar Limitation.--The amount of the credit determined under this section for any taxable year shall not exceed-- ``(1) for the first credit year and each of the 2 taxable years immediately following the first credit year, the greater of-- ``(A) $500, or ``(B) the lesser of-- ``(i) $250 for each employee of the eligible employer who is not a highly compensated employee (as defined in section 414(q)) and who is eligible to participate in the dependent care flexible spending plan maintained by the eligible employer, or ``(ii) $5,000, and ``(2) zero for any other taxable year. ``(c) Eligible Employer.--For purposes of this section-- ``(1) In general.--The term `eligible employer' has the meaning given such term by section 408(p)(2)(C)(i). ``(2) Requirement for new dependent care flexible spending plans.--Such term shall not include an employer if, during the 3-taxable year period immediately preceding the 1st taxable year for which the credit under this section is otherwise allowable for a dependent care flexible spending plan of the employer, the employer or any member of any controlled group including the employer (or any predecessor of either) established or maintained a dependent care flexible spending plan for substantially the same employees as the employees for whom the dependent care flexible spending plan with respect to which such credit is otherwise allowable is established or maintained. ``(d) Other Definitions.--For purposes of this section-- ``(1) In general.--The term `qualified startup costs' means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with-- ``(A) the establishment or administration of a dependent care flexible spending plan, or ``(B) education of employees with respect to such plan. ``(2) Plan must have at least 1 participant.--Such term shall not include any expense in connection with a plan that does not have at least 1 employee eligible to participate who is not a highly compensated employee (as defined in section 414(q)). ``(3) Dependent care flexible spending plan.--The term `dependent care flexible spending plan' means so much of any plan of an employer as consists of dependent care flexible spending arrangements. For purposes of the preceding sentence, an arrangement shall be treated as a dependent care flexible spending arrangement only if employer contributions to such arrangement are excludible from the gross income of an employee under section 129. ``(4) First credit year.--The term `first credit year' means, with respect to any qualified startup costs-- ``(A) the taxable year which includes the date that the dependent care flexible spending plan to which such costs relate becomes effective, or ``(B) at the election of the eligible employer, the taxable year preceding the taxable year referred to in subparagraph (A). ``(e) Special Rules.--Rules similar to the rules of section 45E(e) shall apply for purposes of this section.''. (b) Credit To Be Part of General Business Credit.--Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) in the case of an eligible employer (as defined in section 45BB(c)), the small employer dependent care flexible spending plan startup cost credit determined under section 45BB.''. (c) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 45BB. Small employer dependent care flexible spending plan startup costs.''. (d) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. \n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n \"pl_key_points\": [\n \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n \"Drugi krótki punkt po polsku...\"\n ],\n \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n \"eng_key_points\": [\n \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n \"Second short bullet point in English...\"\n ],\n \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n \"de_key_points\": [\n \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n ],\n \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n \"fr_key_points\": [\n \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n \"Deuxième court point en français...\"\n ],\n \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n \"es_key_points\": [\n \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n \"Segundo punto breve en español...\"\n ],\n \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n \"it_key_points\": [\n \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n \"Secondo breve punto in italiano...\"\n ],\n \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n \"nl_key_points\": [\n \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n \"Tweede korte punt in het Nederlands...\"\n ],\n \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n \"pt_key_points\": [\n \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n \"Segundo ponto curto em português...\"\n ],\n \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n", "ai_response_raw": "{\n \"pl_ai_title\": \"Ulgi podatkowe dla małych firm na tworzenie funduszy opieki nad zależnymi\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową dla małych pracodawców, która pokrywa koszty założenia planów oszczędnościowych na opiekę nad dziećmi lub osobami starszymi. Dzięki temu pracownicy małych firm zyskają łatwiejszy dostęp do funduszy pomagających sfinansować opiekę nad bliskimi z ich wynagrodzenia przed opodatkowaniem.\",\n \"pl_key_points\": [\n \"Małe firmy otrzymają zwrot kosztów za uruchomienie programów opieki (FSA).\",\n \"Ulga może wynieść do 5000 USD rocznie przez pierwsze trzy lata działania programu.\",\n \"Pieniądze z ulgi pokrywają administrację oraz edukację pracowników o nowym świadczeniu.\",\n \"Zmiana ułatwia rodzicom i opiekunom obniżenie kosztów opieki dzięki korzyściom podatkowym.\"\n ],\n \"eng_ai_title\": \"Tax credits for small businesses to start dependent care savings plans\",\n \"eng_summary\": \"This bill offers small employers a tax credit to cover the costs of setting up dependent care flexible spending accounts (FSAs). It aims to help employees of small businesses better afford childcare and eldercare by making these benefit plans more available.\",\n \"eng_key_points\": [\n \"Small businesses can claim a tax credit for the costs of starting a dependent care FSA.\",\n \"The credit covers up to $5,000 per year for the first three years of the plan.\",\n \"Eligible costs include setting up the plan and teaching employees how to use it.\",\n \"This makes it easier for workers to pay for care services using pre-tax dollars.\"\n ],\n \"de_ai_title\": \"Steuergutschriften für kleine Unternehmen zur Einrichtung von Pflegevorsorgeplänen\",\n \"de_summary\": \"Dieses Gesetz führt eine Steuergutschrift für kleine Arbeitgeber ein, um die Kosten für die Einrichtung von Konten für die Pflege von Angehörigen zu decken. Dies hilft Arbeitnehmern kleiner Unternehmen, Kinderbetreuung oder Pflegekosten steuerfrei aus ihrem Gehalt zu finanzieren.\",\n \"de_key_points\": [\n \"Kleine Unternehmen erhalten eine Gutschrift für die Gründungskosten von Pflege-FSAs.\",\n \"Die Förderung beträgt bis zu 5.000 USD jährlich in den ersten drei Jahren.\",\n \"Gedeckt werden Verwaltungskosten und die Aufklärung der Mitarbeiter über das Angebot.\",\n \"Arbeitnehmer profitieren von einem besseren Zugang zu steuerbegünstigten Pflegemitteln.\"\n ],\n \"fr_ai_title\": \"Crédits d'impôt pour les petites entreprises créant des comptes d'épargne dépendance\",\n \"fr_summary\": \"Ce projet de loi offre aux petits employeurs un crédit d'impôt pour couvrir les frais de mise en place de comptes de dépenses flexibles pour personnes à charge. L'objectif est d'aider les employés des petites entreprises à financer plus facilement la garde d'enfants ou les soins aux aînés.\",\n \"fr_key_points\": [\n \"Les petites entreprises bénéficient d'un crédit d'impôt pour les frais de démarrage d'un compte FSA.\",\n \"Le crédit peut atteindre 5 000 $ par an pendant les trois premières années.\",\n \"Les frais éligibles incluent l'administration et l'information des salariés sur le plan.\",\n \"Cela permet aux travailleurs de payer leurs frais de garde avec de l'argent avant impôts.\"\n ],\n \"es_ai_title\": \"Créditos fiscales para pequeñas empresas que creen planes de cuidado de dependientes\",\n \"es_summary\": \"Esta ley otorga a los pequeños empleadores un crédito fiscal para cubrir los gastos de creación de cuentas de gastos flexibles para el cuidado de dependientes. Busca facilitar que los empleados de pequeñas empresas costeen el cuidado de niños o ancianos mediante beneficios fiscales.\",\n \"es_key_points\": [\n \"Las pequeñas empresas recibirán un crédito por los costos de iniciar un plan de cuidado (FSA).\",\n \"El crédito puede ser de hasta $5,000 anuales durante los primeros tres años.\",\n \"Cubre gastos de administración y educación de los empleados sobre el nuevo beneficio.\",\n \"Ayuda a los trabajadores a reducir sus gastos de cuidado usando dinero antes de impuestos.\"\n ],\n \"it_ai_title\": \"Crediti d'imposta per piccole imprese che avviano piani di assistenza dipendenti\",\n \"it_summary\": \"Questa legge introduce un credito d'imposta per i piccoli datori di lavoro per coprire i costi di attivazione di conti di spesa flessibili per l'assistenza ai familiari. L'obiettivo è aiutare i dipendenti delle piccole imprese a gestire meglio le spese per l'infanzia o l'assistenza agli anziani.\",\n \"it_key_points\": [\n \"Le piccole imprese ottengono un rimborso fiscale per l'avvio di piani di assistenza (FSA).\",\n \"Il credito arriva fino a 5.000 dollari all'anno per i primi tre anni di attività.\",\n \"Sono incluse le spese di gestione e di formazione dei dipendenti sul servizio.\",\n \"I lavoratori possono pagare l'assistenza ai familiari con fondi esentasse.\"\n ],\n \"nl_ai_title\": \"Belastingvoordelen voor kleine bedrijven bij opstarten van zorgfondsen voor afhankelijken\",\n \"nl_summary\": \"Deze wet biedt kleine werkgevers een belastingvoordeel om de kosten te dekken voor het opzetten van spaarplannen voor de zorg voor afhankelijken. Hierdoor kunnen werknemers van kleine bedrijven gemakkelijker kinderopvang of ouderenzorg financieren met hun brutoloon.\",\n \"nl_key_points\": [\n \"Kleine bedrijven krijgen een belastingkrediet voor de opstartkosten van een zorg-FSA.\",\n \"Het krediet bedraagt maximaal $5.000 per jaar gedurende de eerste drie jaar.\",\n \"Kosten voor administratie en voorlichting aan personeel komen in aanmerking.\",\n \"Werknemers kunnen zorgkosten betalen met geld waarover nog geen belasting is betaald.\"\n ],\n \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n \"pt_summary\": \"Esta lei concede aos pequenos empregadores um crédito fiscal para cobrir os custos de implementação de contas de despesas flexíveis para cuidados de dependentes. O objetivo é ajudar os funcionários de pequenas empresas a financiar cuidados infantis ou de idosos com benefícios fiscais.\",\n \"pt_key_points\": [\n \"Pequenas empresas recebem crédito fiscal pelos custos de abertura de um plano FSA.\",\n \"O benefício pode chegar a 5.000 dólares anuais nos primeiros três anos.\",\n \"Cobre despesas de administração e de esclarecimento dos funcionários sobre o plano.\",\n \"Permite que os trabalhadores paguem por serviços de cuidado usando rendimento antes de impostos.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Family\",\n \"Economy\"\n ]\n}" }, { "timestamp": "2026-03-29T11:18:57.184Z", "source_url": "https://www.congress.gov/119/bills/hr7922/BILLS-119hr7922ih.htm", "model": "gemini-flash-lite-latest", "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7922 Introduced in House (IH)] 119th CONGRESS 2d Session H. R. 7922 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 12, 2026 Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois, and Mr. Moran) 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Dependent Care FSA Opportunity Act''. SEC. 2. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. ``(a) In General.--For purposes of section 38, in the case of an eligible employer, the small employer dependent care flexible spending plan startup cost credit determined under this section for any taxable year is an amount equal to the qualified startup costs paid or incurred by the taxpayer during the taxable year. ``(b) Dollar Limitation.--The amount of the credit determined under this section for any taxable year shall not exceed-- ``(1) for the first credit year and each of the 2 taxable years immediately following the first credit year, the greater of-- ``(A) $500, or ``(B) the lesser of-- ``(i) $250 for each employee of the eligible employer who is not a highly compensated employee (as defined in section 414(q)) and who is eligible to participate in the dependent care flexible spending plan maintained by the eligible employer, or ``(ii) $5,000, and ``(2) zero for any other taxable year. ``(c) Eligible Employer.--For purposes of this section-- ``(1) In general.--The term `eligible employer' has the meaning given such term by section 408(p)(2)(C)(i). ``(2) Requirement for new dependent care flexible spending plans.--Such term shall not include an employer if, during the 3-taxable year period immediately preceding the 1st taxable year for which the credit under this section is otherwise allowable for a dependent care flexible spending plan of the employer, the employer or any member of any controlled group including the employer (or any predecessor of either) established or maintained a dependent care flexible spending plan for substantially the same employees as the employees for whom the dependent care flexible spending plan with respect to which such credit is otherwise allowable is established or maintained. ``(d) Other Definitions.--For purposes of this section-- ``(1) In general.--The term `qualified startup costs' means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with-- ``(A) the establishment or administration of a dependent care flexible spending plan, or ``(B) education of employees with respect to such plan. ``(2) Plan must have at least 1 participant.--Such term shall not include any expense in connection with a plan that does not have at least 1 employee eligible to participate who is not a highly compensated employee (as defined in section 414(q)). ``(3) Dependent care flexible spending plan.--The term `dependent care flexible spending plan' means so much of any plan of an employer as consists of dependent care flexible spending arrangements. For purposes of the preceding sentence, an arrangement shall be treated as a dependent care flexible spending arrangement only if employer contributions to such arrangement are excludible from the gross income of an employee under section 129. ``(4) First credit year.--The term `first credit year' means, with respect to any qualified startup costs-- ``(A) the taxable year which includes the date that the dependent care flexible spending plan to which such costs relate becomes effective, or ``(B) at the election of the eligible employer, the taxable year preceding the taxable year referred to in subparagraph (A). ``(e) Special Rules.--Rules similar to the rules of section 45E(e) shall apply for purposes of this section.''. (b) Credit To Be Part of General Business Credit.--Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) in the case of an eligible employer (as defined in section 45BB(c)), the small employer dependent care flexible spending plan startup cost credit determined under section 45BB.''. (c) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 45BB. Small employer dependent care flexible spending plan startup costs.''. (d) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. \n\nSUMMARY TO EVALUATE:\nTitle: Tax credits for small businesses to start dependent care savings plans\nSummary: This bill offers small employers a tax credit to cover the costs of setting up dependent care flexible spending accounts (FSAs). It aims to help employees of small businesses better afford childcare and eldercare by making these benefit plans more available.\nKey Points: Small businesses can claim a tax credit for the costs of starting a dependent care FSA., The credit covers up to $5,000 per year for the first three years of the plan., Eligible costs include setting up the plan and teaching employees how to use it., This makes it easier for workers to pay for care services using pre-tax dollars.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n \"is_valid\": true/false,\n \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n", "ai_response_raw": "{\n \"is_valid\": false,\n \"issue\": \"fabricated_entity\"\n}" }, { "timestamp": "2026-03-29T11:15:14.575Z", "source_url": "https://www.congress.gov/119/bills/hr7922/BILLS-119hr7922ih.htm", "model": "gemini-flash-latest", "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i obiektywnych skutkach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub skutki (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii (np. kategorycznych zakazów i nakazów czy najważniejszych konkretnych alokacji finansowych i terytorialnych).\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7922 Introduced in House (IH)] 119th CONGRESS 2d Session H. R. 7922 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES March 12, 2026 Mr. Smith of Nebraska (for himself, Mr. Davis of Illinois, and Mr. Moran) 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. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Business Dependent Care FSA Opportunity Act''. SEC. 2. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. (a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: ``SEC. 45BB. SMALL EMPLOYER DEPENDENT CARE FLEXIBLE SPENDING PLAN STARTUP COSTS. ``(a) In General.--For purposes of section 38, in the case of an eligible employer, the small employer dependent care flexible spending plan startup cost credit determined under this section for any taxable year is an amount equal to the qualified startup costs paid or incurred by the taxpayer during the taxable year. ``(b) Dollar Limitation.--The amount of the credit determined under this section for any taxable year shall not exceed-- ``(1) for the first credit year and each of the 2 taxable years immediately following the first credit year, the greater of-- ``(A) $500, or ``(B) the lesser of-- ``(i) $250 for each employee of the eligible employer who is not a highly compensated employee (as defined in section 414(q)) and who is eligible to participate in the dependent care flexible spending plan maintained by the eligible employer, or ``(ii) $5,000, and ``(2) zero for any other taxable year. ``(c) Eligible Employer.--For purposes of this section-- ``(1) In general.--The term `eligible employer' has the meaning given such term by section 408(p)(2)(C)(i). ``(2) Requirement for new dependent care flexible spending plans.--Such term shall not include an employer if, during the 3-taxable year period immediately preceding the 1st taxable year for which the credit under this section is otherwise allowable for a dependent care flexible spending plan of the employer, the employer or any member of any controlled group including the employer (or any predecessor of either) established or maintained a dependent care flexible spending plan for substantially the same employees as the employees for whom the dependent care flexible spending plan with respect to which such credit is otherwise allowable is established or maintained. ``(d) Other Definitions.--For purposes of this section-- ``(1) In general.--The term `qualified startup costs' means any ordinary and necessary expenses of an eligible employer which are paid or incurred in connection with-- ``(A) the establishment or administration of a dependent care flexible spending plan, or ``(B) education of employees with respect to such plan. ``(2) Plan must have at least 1 participant.--Such term shall not include any expense in connection with a plan that does not have at least 1 employee eligible to participate who is not a highly compensated employee (as defined in section 414(q)). ``(3) Dependent care flexible spending plan.--The term `dependent care flexible spending plan' means so much of any plan of an employer as consists of dependent care flexible spending arrangements. For purposes of the preceding sentence, an arrangement shall be treated as a dependent care flexible spending arrangement only if employer contributions to such arrangement are excludible from the gross income of an employee under section 129. ``(4) First credit year.--The term `first credit year' means, with respect to any qualified startup costs-- ``(A) the taxable year which includes the date that the dependent care flexible spending plan to which such costs relate becomes effective, or ``(B) at the election of the eligible employer, the taxable year preceding the taxable year referred to in subparagraph (A). ``(e) Special Rules.--Rules similar to the rules of section 45E(e) shall apply for purposes of this section.''. (b) Credit To Be Part of General Business Credit.--Section 38(b) of such Code is amended by striking ``plus'' at the end of paragraph (40), by striking the period at the end of paragraph (41) and inserting ``, plus'', and by adding at the end the following new paragraph: ``(42) in the case of an eligible employer (as defined in section 45BB(c)), the small employer dependent care flexible spending plan startup cost credit determined under section 45BB.''. (c) Clerical Amendment.--The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: ``Sec. 45BB. Small employer dependent care flexible spending plan startup costs.''. (d) Effective Date.--The amendments made by this section shall apply to amounts paid or incurred after the date of the enactment of this Act, in taxable years ending after such date. \n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n \"pl_key_points\": [\n \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n \"Drugi krótki punkt po polsku...\"\n ],\n \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n \"eng_key_points\": [\n \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n \"Second short bullet point in English...\"\n ],\n \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n \"de_key_points\": [\n \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n ],\n \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n \"fr_key_points\": [\n \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n \"Deuxième court point en français...\"\n ],\n \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n \"es_key_points\": [\n \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n \"Segundo punto breve en español...\"\n ],\n \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n \"it_key_points\": [\n \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n \"Secondo breve punto in italiano...\"\n ],\n \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n \"nl_key_points\": [\n \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n \"Tweede korte punt in het Nederlands...\"\n ],\n \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n \"pt_key_points\": [\n \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n \"Segundo ponto curto em português...\"\n ],\n \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n", "ai_response_raw": "{\n \"pl_ai_title\": \"Ulgi podatkowe dla małych firm na tworzenie funduszy opieki nad zależnymi\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową dla małych pracodawców, która pokrywa koszty założenia planów oszczędnościowych na opiekę nad dziećmi lub osobami starszymi. Dzięki temu pracownicy małych firm zyskają łatwiejszy dostęp do funduszy pomagających sfinansować opiekę nad bliskimi z ich wynagrodzenia przed opodatkowaniem.\",\n \"pl_key_points\": [\n \"Małe firmy otrzymają zwrot kosztów za uruchomienie programów opieki (FSA).\",\n \"Ulga może wynieść do 5000 USD rocznie przez pierwsze trzy lata działania programu.\",\n \"Pieniądze z ulgi pokrywają administrację oraz edukację pracowników o nowym świadczeniu.\",\n \"Zmiana ułatwia rodzicom i opiekunom obniżenie kosztów opieki dzięki korzyściom podatkowym.\"\n ],\n \"eng_ai_title\": \"Tax credits for small businesses to start dependent care savings plans\",\n \"eng_summary\": \"This bill offers small employers a tax credit to cover the costs of setting up dependent care flexible spending accounts (FSAs). It aims to help employees of small businesses better afford childcare and eldercare by making these benefit plans more available.\",\n \"eng_key_points\": [\n \"Small businesses can claim a tax credit for the costs of starting a dependent care FSA.\",\n \"The credit covers up to $5,000 per year for the first three years of the plan.\",\n \"Eligible costs include setting up the plan and teaching employees how to use it.\",\n \"This makes it easier for workers to pay for care services using pre-tax dollars.\"\n ],\n \"de_ai_title\": \"Steuergutschriften für kleine Unternehmen zur Einrichtung von Pflegevorsorgeplänen\",\n \"de_summary\": \"Dieses Gesetz führt eine Steuergutschrift für kleine Arbeitgeber ein, um die Kosten für die Einrichtung von Konten für die Pflege von Angehörigen zu decken. Dies hilft Arbeitnehmern kleiner Unternehmen, Kinderbetreuung oder Pflegekosten steuerfrei aus ihrem Gehalt zu finanzieren.\",\n \"de_key_points\": [\n \"Kleine Unternehmen erhalten eine Gutschrift für die Gründungskosten von Pflege-FSAs.\",\n \"Die Förderung beträgt bis zu 5.000 USD jährlich in den ersten drei Jahren.\",\n \"Gedeckt werden Verwaltungskosten und die Aufklärung der Mitarbeiter über das Angebot.\",\n \"Arbeitnehmer profitieren von einem besseren Zugang zu steuerbegünstigten Pflegemitteln.\"\n ],\n \"fr_ai_title\": \"Crédits d'impôt pour les petites entreprises créant des comptes d'épargne dépendance\",\n \"fr_summary\": \"Ce projet de loi offre aux petits employeurs un crédit d'impôt pour couvrir les frais de mise en place de comptes de dépenses flexibles pour personnes à charge. L'objectif est d'aider les employés des petites entreprises à financer plus facilement la garde d'enfants ou les soins aux aînés.\",\n \"fr_key_points\": [\n \"Les petites entreprises bénéficient d'un crédit d'impôt pour les frais de démarrage d'un compte FSA.\",\n \"Le crédit peut atteindre 5 000 $ par an pendant les trois premières années.\",\n \"Les frais éligibles incluent l'administration et l'information des salariés sur le plan.\",\n \"Cela permet aux travailleurs de payer leurs frais de garde avec de l'argent avant impôts.\"\n ],\n \"es_ai_title\": \"Créditos fiscales para pequeñas empresas que creen planes de cuidado de dependientes\",\n \"es_summary\": \"Esta ley otorga a los pequeños empleadores un crédito fiscal para cubrir los gastos de creación de cuentas de gastos flexibles para el cuidado de dependientes. Busca facilitar que los empleados de pequeñas empresas costeen el cuidado de niños o ancianos mediante beneficios fiscales.\",\n \"es_key_points\": [\n \"Las pequeñas empresas recibirán un crédito por los costos de iniciar un plan de cuidado (FSA).\",\n \"El crédito puede ser de hasta $5,000 anuales durante los primeros tres años.\",\n \"Cubre gastos de administración y educación de los empleados sobre el nuevo beneficio.\",\n \"Ayuda a los trabajadores a reducir sus gastos de cuidado usando dinero antes de impuestos.\"\n ],\n \"it_ai_title\": \"Crediti d'imposta per piccole imprese che avviano piani di assistenza dipendenti\",\n \"it_summary\": \"Questa legge introduce un credito d'imposta per i piccoli datori di lavoro per coprire i costi di attivazione di conti di spesa flessibili per l'assistenza ai familiari. L'obiettivo è aiutare i dipendenti delle piccole imprese a gestire meglio le spese per l'infanzia o l'assistenza agli anziani.\",\n \"it_key_points\": [\n \"Le piccole imprese ottengono un rimborso fiscale per l'avvio di piani di assistenza (FSA).\",\n \"Il credito arriva fino a 5.000 dollari all'anno per i primi tre anni di attività.\",\n \"Sono incluse le spese di gestione e di formazione dei dipendenti sul servizio.\",\n \"I lavoratori possono pagare l'assistenza ai familiari con fondi esentasse.\"\n ],\n \"nl_ai_title\": \"Belastingvoordelen voor kleine bedrijven bij opstarten van zorgfondsen voor afhankelijken\",\n \"nl_summary\": \"Deze wet biedt kleine werkgevers een belastingvoordeel om de kosten te dekken voor het opzetten van spaarplannen voor de zorg voor afhankelijken. Hierdoor kunnen werknemers van kleine bedrijven gemakkelijker kinderopvang of ouderenzorg financieren met hun brutoloon.\",\n \"nl_key_points\": [\n \"Kleine bedrijven krijgen een belastingkrediet voor de opstartkosten van een zorg-FSA.\",\n \"Het krediet bedraagt maximaal $5.000 per jaar gedurende de eerste drie jaar.\",\n \"Kosten voor administratie en voorlichting aan personeel komen in aanmerking.\",\n \"Werknemers kunnen zorgkosten betalen met geld waarover nog geen belasting is betaald.\"\n ],\n \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n \"pt_summary\": \"Esta lei concede aos pequenos empregadores um crédito fiscal para cobrir os custos de implementação de contas de despesas flexíveis para cuidados de dependentes. O objetivo é ajudar os funcionários de pequenas empresas a financiar cuidados infantis ou de idosos com benefícios fiscais.\",\n \"pt_key_points\": [\n \"Pequenas empresas recebem crédito fiscal pelos custos de abertura de um plano FSA.\",\n \"O benefício pode chegar a 5.000 dólares anuais nos primeiros três anos.\",\n \"Cobre despesas de administração e de esclarecimento dos funcionários sobre o plano.\",\n \"Permite que os trabalhadores paguem por serviços de cuidado usando rendimento antes de impostos.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Family\",\n \"Economy\"\n ]\n}" } ] }