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AZ HB2734

AZ HB2734
Employer requirement; dependent care benefits


summary

Introduced
01/20/2026
In Committee
Crossed Over
Passed
Dead

Introduced Session

Fifty-seventh Legislature - Second Regular Session (2026)

Bill Summary

AN ACT amending title 23, chapter 2, article 1, arizona revised statutes, by adding section 23-207; relating to employment practices.

AI Summary

This bill mandates that all employers in Arizona must offer their employees a dependent care assistance program, which is a type of benefit that helps employees pay for the care of their dependents, such as children or elderly parents, so they can work. This requirement is based on a federal tax code provision, specifically 26 United States Code section 129, which outlines the rules for such programs and allows for tax advantages. The bill will become effective on December 31, 2027.

Committee Categories

Business and Industry

Sponsors (1)

Last Action

House read second time (on 01/21/2026)

bill text


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