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AZ HB2734
Bill
Status
Introduced
1/20/2026
Primary Sponsor
Oscar De Los Santos
Click for details
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