Relating to imposing an employer contribution to support the subsidized child care services program administered by the Texas Workforce Commission.

HB 4598 requires most Texas employers to pay a 0.15% contribution on all wages paid during a calendar year to fund the Texas Workforce Commission's subsidized child care program. This applies to all employers except those self-funding child care for eligible employees. Contributions collected will be deposited into a state account and used solely to administer the child care program, with up to 5% allowed for administrative costs. The law takes effect January 1, 2026, after the commission adopts implementing rules by December 1, 2025.