(1) The state or any agency thereof shall establish in its accounting system allowances for employees to dedicate part of their salary to a dependent care assistance plan.
(2) Upon application by a public employee, the state or any agency thereof shall allow the employee to participate in a dependent care assistance plan at that place of employment.
(3) Portions of a public employee’s salary dedicated to a dependent care assistance plan shall be included in any computation of benefits under that employee’s public employee retirement program.