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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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HB2734 • 2026

employer requirement; dependent care benefits

HB2734 - employer requirement; dependent care benefits

Labor Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Oscar De Los Santos
Last action
2026-01-21
Official status
House second read
Effective date
Not listed

Plain English Breakdown

The official source material does not provide specific details on implementation or penalties for non-compliance, leaving those points as unknowns.

Employer Requirement for Dependent Care Benefits

HB2734 requires employers in Arizona to offer a dependent care assistance program based on federal guidelines.

What This Bill Does

  • Adds new section 23-207 to the Arizona Revised Statutes, which mandates that all employers in Arizona must provide a dependent care assistance program to their employees as described in Section 129 of the Internal Revenue Code.

Who It Names or Affects

  • Employers in Arizona who have employees.
  • Employees of those employers who will receive dependent care assistance programs.

Terms To Know

Dependent Care Assistance Program
A program offered by employers to help cover the costs of childcare or eldercare for their employees' dependents.
Employer Mandate
A requirement that employers must provide certain benefits or programs to their employees, as mandated by law.

Limits and Unknowns

  • The bill does not specify the exact details of how these programs will be implemented beyond referencing federal guidelines.
  • It is unclear what penalties might apply if an employer fails to comply with this requirement.

Bill History

  1. 2026-01-21 House

    House second read

  2. 2026-01-20 House

    House Rules: None

  3. 2026-01-20 House

    House Commerce: None

  4. 2026-01-20 House

    House first read

Official Summary Text

HB2734 - employer requirement; dependent care benefits

Current Bill Text

Read the full stored bill text 
HB2734 - 572R - I Ver

REFERENCE TITLE:
employer requirement; dependent care benefits

State of Arizona

House of Representatives

Fifty-seventh Legislature

Second Regular Session

2026

HB 2734

Introduced by

Representative
De Los Santos

AN
ACT

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

(TEXT OF BILL BEGINS ON NEXT PAGE)

Be it enacted by the Legislature of the State of Arizona:

Section 1. Title 23, chapter 2, article 1,
Arizona Revised Statutes, is amended by adding section 23-207, to read:

START_STATUTE
23-207.

Dependent care assistance program; employer mandate

All employers in this state shall offer to its
employees a dependent care assistance program as described in 26 United States
Code section 129.
END_STATUTE

Sec. 2.
Effective date

This act is effective from and after
December 31, 2027.