This bill, titled the "Small Business Dependent Care FSA Opportunity Act," amends the Internal Revenue Code to introduce a new tax credit. Its primary purpose is to incentivize small employers to establish dependent care flexible spending plans for their employees. By offsetting initial expenses, the legislation aims to expand access to these valuable benefits. The new credit, designated as Section 45BB, covers qualified startup costs associated with establishing or administering a new dependent care FSA, including employee education. It is available for the first credit year and the two subsequent taxable years, with a maximum annual credit that is the greater of $500 or the lesser of $250 per eligible non-highly compensated employee, up to $5,000. To qualify, employers must not have offered a similar plan in the preceding three years. An eligible employer is generally defined as a small business, and the plan must include at least one non-highly compensated employee participant. This credit is integrated into the general business credit and applies to costs incurred after the bill's enactment. The initiative seeks to ease the financial burden on small businesses, thereby promoting the availability of dependent care assistance for their workforce.