Bill > HB0190

This bill modifies income tax credits for employer-provided child care, expanding the types of expenditures that qualify for these credits to include contracts with off-site child care facilities or intermediaries, and differentiating credit amounts based on whether an employer is an "eligible small business" (defined by federal tax law as a business meeting certain size and revenue thresholds). It also introduces new definitions for "on-site" and "off-site" qualified child care facilities, clarifies that employers claiming these credits cannot charge employees for the services, and requires the state office to create a webpage with information and resources about these tax credits, including how they relate to the federal credit under Section 45F of the Internal Revenue Code. The bill also includes provisions for recapturing tax credits if an employer fails to maintain a qualifying child care facility for a specified period and has retrospective operation to January 1, 2026, except for the section establishing the informational webpage.

Budget and Finance

https://le.utah.gov/~2026/bills/static/HB0190.html