HB 4598
Goodwin Child Care Bill Takes 0.15% Of Every Employer’s Payroll
Died in committee
Verdict: Smells
Why it's charged
New fee, fund, board or appointees
THE TEXT
…“amount equal to 0.15 percent of all wages paid by the employer”…
Bill text, introduced version (I)
The bill creates a new payroll charge on every employer and routes it into a dedicated account for one program. The caption says so openly, so this is an honest new tax rather than a hidden one.
New fee, fund, board or appointeesInitial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to imposing an employer contribution to support the subsidized child care services program administered by the Texas Workforce Commission.
Caption from analyzed text · version I.
Summary
It can’t come out of workers’ pay. Exemption requires fully funding child care for every eligible dependent.
The bill makes every Texas employer with at least one employee pay the state 0.15 percent of all wages it pays each year, starting with wages paid on or after January 1, 2026. The money goes to a dedicated account that can be spent only on the Texas Workforce Commission's subsidized child care program, with up to five percent kept for collection costs. Employers cannot take the charge out of workers' pay, and an employer is exempt only if it fully self-funds child care for every eligible dependent of each employee.
Labels
Labels: NEVER GOT A HEARING. Filed Mar 12, 2025 and referred to the House Trade, Workforce & Economic Development committee. No public hearing. The bill died.
Receipt
The receipt
89R-HB4598 · 2025-03-12
SOLD BY
+ 5 coauthors
ITEM
relating to imposing an employer contribution to support the subsidized child care services program administered by the Texas Workforce Commission.
WHAT IT DOES
It can’t come out of workers’ pay. Exemption requires fully funding child care for every eligible dependent.
The bill makes every Texas employer with at least one employee pay the state 0.15 percent of all wages it pays each year, starting with wages paid on or after January 1, 2026. The money goes to a dedicated account that can be spent only on the Texas Workforce Commission's subsidized child care program, with up to five percent kept for collection costs. Employers cannot take the charge out of workers' pay, and an employer is exempt only if it fully self-funds child care for every eligible dependent of each employee.
CHARGES
[x] NEW FEE, FUND, BOARD OR APPOINTEESanalysis confidence 80%
THE TEXT
…“amount equal to 0.15 percent of all wages paid by the employer”…
Bill text, introduced version (I)
The bill creates a new payroll charge on every employer and routes it into a dedicated account for one program. The caption says so openly, so this is an honest new tax rather than a hidden one.
TOTAL
No fiscal note in the loaded record.
HISTORY
- Filed
- Read first time
- Referred to Trade, Workforce & Economic Development
FILED UNDER
No verified beat found.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Oct 28, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Missing data does not establish zero giving. Display amounts are rounded.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas House · Filed Mar 12, 2025
04/03/2025 H Referred to Trade, Workforce & Economic Development: Apr 3 2025 12:38PM
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
House committee · Trade, Workforce & Economic Development · Final status: Died in committee
Subjects
Family--Parent & Child
Labor--Unemployment
State Finances--Management & Control
COMPTROLLER OF PUBLIC ACCOUNTS
WORKFORCE COMMISSION, TEXAS
Text
The text as introduced · 432 words
89R1192 RDS-D By: Goodwin H.B. No. 4598 A BILL TO BE ENTITLED AN ACT relating to imposing an employer contribution to support the subsidized child care services program administered by the Texas Workforce Commission. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 301, Labor Code, is amended by adding Subchapter L to read as follows: SUBCHAPTER L. EMPLOYER CONTRIBUTION FOR SUBSIDIZED CHILD CARE SERVICES PROGRAM Sec. 301.201. DEFINITIONS. In this subchapter: (1) "Employee" means an individual who performs services for an employer for compensation under a contract for hire, whether express or implied. The term does not include an independent contractor. (2) "Employer" means a person that employs one or more employees. Sec. 301.202. RULES. The commission shall adopt rules as necessary to implement this subchapter. Sec. 301.203. EMPLOYER CONTRIBUTION. (a) Except as provided by Subsection (d), an employer shall pay a contribution on wages paid during a calendar year. The contribution shall be paid to the commission in accordance with rules adopted by the commission. (b) An employer's contribution under Subsection (a) is an amount equal to 0.15 percent of all wages paid by the employer during the calendar year. (c) An employer may not deduct any part of a contribution under this section from the wages of an employee. (d) This section does not apply to an employer that, in accordance with rules adopted by the commission, provides self-funded child care services to all dependents of each employee who would otherwise be eligible to receive subsidized child care under the commission's subsidized child care services program. Sec. 301.204. ADMINISTRATION OF CONTRIBUTIONS. (a) On receipt of contributions under Section 301.203, the commission shall forward the contributions to the comptroller. (b) The comptroller shall deposit employer contributions received under this subchapter to the credit of an account in the general revenue fund administered by the comptroller. Money in the account may be appropriated only to the commission for the purpose of administering the commission's subsidized child care services program. (c) The commission may use a reasonable amount, not to exceed five percent, of the money appropriated under Subsection (b) to pay administrative costs associated with administering the employer contributions paid to the commission under this subchapter. SECTION 2. Not later than December 1, 2025, the Texas Workforce Commission shall adopt rules necessary to implement Subchapter L, Chapter 301, Labor Code, as added by this Act. SECTION 3. Section 301.203, Labor Code, as added by this Act, applies only to wages paid on or after January 1, 2026. SECTION 4. This Act takes effect September 1, 2025.