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NY A09585

Bill

Status

Introduced

1/21/2026

Primary Sponsor

William Barclay

Click for details

Origin

Assembly

2025-2026 General Assembly

AI Summary

  • Creates the New York Small Business Child and Dependent Care Savings Program, a state-administered payroll deduction savings plan for employees of businesses with 1-100 employees
  • Requires participating employers to establish payroll deposit arrangements allowing employees to contribute a portion of wages to dependent care savings accounts
  • Administered jointly by the Commissioner of Labor and State Comptroller, who must design the program consistent with IRS Sections 125 and 129 for tax-advantaged flexible benefits
  • Enrollment must begin within 12 months of the effective date, with annual open enrollment periods for employees who previously opted out
  • Exempts the state and participating employers from fiduciary liability for the program; employers bear no responsibility for employee participation decisions or program administration

Legislative Description

Establishes the small business child and dependent care savings program; provides the basic framework therefor.

Last Action

referred to small business

1/21/2026

Committee Referrals

Small Business1/21/2026

Full Bill Text

No bill text available