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AZ HB2734

Bill

Status

Introduced

1/20/2026

Primary Sponsor

Oscar De Los Santos

Click for details

Origin

House of Representatives

Fifty-seventh Legislature - Second Regular Session (2026)

AI Summary

  • Requires all employers in Arizona to offer a dependent care assistance program (DCAP) to employees as defined under 26 U.S.C. § 129
  • Dependent care assistance programs allow employees to set aside pre-tax dollars for qualifying childcare and dependent care expenses
  • The mandate applies to all employers in the state without exemptions based on employer size
  • Takes effect on January 1, 2028

Legislative Description

Employer requirement; dependent care benefits

Last Action

House read second time

1/21/2026

Committee Referrals

Rules1/20/2026
Commerce1/20/2026

Full Bill Text

No bill text available