H1 b approved but not activated

my wife’s h1b is approved but no stamping is done. I-797b expires on sep2019. She is on h4 and never worked on h1 either. Is she cap exempt if she thinks about working after an year or so? What options do I have to make my case cap exempt?

She should work at-least once using her H1B to activate and considered counted towards the cap to be eligible for cap-exempt extensions in future.

Thankyou Anil…should she work for the same employer or Can a different Employer file COS using the same approved petition?

She should work for the same employer who filed the first H1B.

Her employer doesn’t have any project to offer at the moment. So he is not so inclined in filing COS at this point of time… Can any other employer file h1 using the same petition?

You can file H1B transfer but chances are high for an RFE asking for previous H1B payslips to prove the H1B status.