Texas SB489 requires employers to provide child care for employees to qualify for tax limitations.

Texas SB489 amends the Government Code to require employers to provide or contribute to child care costs for employees to be eligible for a limitation on property tax value. Employers must either offer on-site child care operated by the employer or contracted through a licensed center, or contribute at least 50% of employee child care costs. This bill applies to agreements entered into after its effective date of September 1, 2025.

Texas SB489 requires employers to provide child care for employees to qualify for tax limitations.

Texas SB489 amends the Government Code to require employers to provide or contribute to child care costs for employees to be eligible for a limitation on property tax value. Employers must either offer on-site child care operated by the employer or contracted through a licensed center, or contribute at least 50% of employee child care costs. This bill applies to agreements entered into after its effective date of September 1, 2025.