This bill proposes to amend the Arizona Revised Statutes by adding a new section, 23-207, which mandates that all employers in the state must provide a dependent care assistance program in accordance with federal law, specifically 26 United States Code section 129. This addition aims to enhance employment practices by ensuring that employees have access to support for dependent care.

The new section will take effect on December 31, 2026, while the existing statutes remain unchanged. There are no deletions from current law, and the bill solely introduces this new requirement for employers, thereby expanding the legal framework surrounding employee benefits related to dependent care.

Statutes affected:
Introduced Version: 23-207