Dependent care startup credit?

A bill (H.R. 7407) entitled the Small Business Dependent Care FSA Opportunity Act, would create a new tax credit for businesses offering a dependent care FSA to employees if they haven’t done so during the three years prior to the start of the FSA. The credit would be the greater of (a) $500 or (b) the lesser of $250 for each non-highly compensated employee eligible to participate or $5,000. Rules similar to those used for the small employer pension plan startup credit would apply to the new credit. Chances of enactment? Who knows. #IdeaoftheDay