TX HB4598

Requires employers to pay a contribution equal to 0.15% of all wages paid during a calendar year to support the Texas Workforce Commission's subsidized child care services program

Prohibits employers from deducting any portion of the contribution from employee wages

Exempts employers who provide self-funded child care services to all dependents of employees who would otherwise qualify for the subsidized child care program

Deposits contributions into a dedicated account in the general revenue fund, with funds appropriated only to the Texas Workforce Commission for the subsidized child care program

Caps administrative costs at 5% of appropriated funds, with rules to be adopted by December 1, 2025, and contributions applying to wages paid on or after January 1, 2026