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Read. Follow. Verify.Utah modifies corporate and individual income tax credits for employer-provided child care and expands access
Last action · March 26, 2026: Governor SignedSponsors: Jason Thompson and 31 others
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What This Bill Does
Utah enacts HB 190 to modify corporate and individual income tax credits for employer-provided child care, expanding eligibility to off-site facilities and requiring the Governor's Office of Economic Opportunity to maintain an informational webpage. The law applies beginning January 1, 2026, with an effective date of May 6, 2026.
Employers seeking state tax relief for child care expenses must navigate new rules regarding off-site facility contracts, employee wage deduction prohibitions, and repayment schedules if child care operations cease within five years.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
Employers
Employers can claim nonrefundable income tax credits for construction and child care expenditures, provided they meet eligibility criteria and do not deduct wages from employees for child care.
Eligible small businesses
Eligible small businesses qualify for an increased tax credit of 30% on qualified child care expenditures.
Employees
Employees gain access to employer-provided or contracted child care options without having payroll deductions charged for those services by credit-claiming employers.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Who is eligible for the 30% child care expenditure tax credit?
What happens if an employer stops operating a child care facility after claiming a tax credit?
Are off-site child care facilities covered under the updated tax credits?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
48 actions- Mar 26, 2026Lieutenant Governor's office for filingEnrolledGovernor Signed
- Mar 16, 2026HouseHouse/ to Governor
- Mar 16, 2026HouseHouse/ received enrolled bill from Printing
- Mar 12, 2026HouseHouse/ enrolled bill to Printing
- Mar 12, 2026Clerk of the HouseEnrolled Bill Returned to House or Senate
- Mar 6, 2026Legislative Research and General Counsel / EnrollingDraft of Enrolled Bill Prepared
Show 42 earlier actions
- Mar 6, 2026Legislative Research and General Counsel / EnrollingBill Received from House for Enrolling
- Mar 4, 2026HouseHouse/ signed by Speaker/ sent for enrolling
- Mar 4, 2026HouseHouse/ received from Senate
- Mar 4, 2026SenateSenate/ to House
- Mar 4, 2026SenateSenate/ signed by President/ returned to House
- Mar 4, 2026SenateFloorSenate/ passed 2nd & 3rd readings/ suspension
- Mar 4, 2026SenateSenate/ 2nd & 3rd readings/ suspension
- Feb 25, 2026SenateSenate/ placed on 2nd Reading Calendar
- Feb 25, 2026SenateSenate/ committee report favorable
- Feb 25, 2026SenateSenate Comm - Favorable Recommendation
- Feb 20, 2026SenateCommitteeSenate/ to standing committee
- Feb 19, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Feb 18, 2026SenateSenate/ received from House
- Feb 18, 2026HouseHouse/ to Senate
- Feb 18, 2026HouseFloorHouse/ passed 3rd reading
- Feb 18, 2026HouseHouse/ floor amendment
- Feb 18, 2026HouseHouse/ uncircled
- Feb 18, 2026HouseHouse/ circled
- Feb 18, 2026HouseHouse/ 3rd reading
- Feb 9, 2026ReleasedLFA/ fiscal note publicly available for HB0190S02
- Feb 9, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0190S02
- Feb 9, 2026HouseHouse/ 2nd reading
- Feb 9, 2026HouseHouse/ comm rpt/ substituted
- Feb 6, 2026HouseHouse Comm - Favorable Recommendation
- Feb 6, 2026HouseHouse Comm - Substitute Recommendation
- Feb 6, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0190S02
- Feb 6, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0190S02
- Jan 30, 2026HouseCommitteeHouse/ to standing committee
- Jan 30, 2026House Rules CommitteeBill Substituted by Sponsor in House Rules Comm
- Jan 22, 2026ReleasedLFA/ fiscal note publicly available for HB0190S01
- Jan 22, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0190S01
- Jan 21, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0190S01
- Jan 21, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0190S01
- Jan 21, 2026HouseHouse/ received fiscal note from Fiscal Analyst
- Jan 20, 2026ReleasedLFA/ fiscal note publicly available for HB0190
- Jan 20, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Jan 16, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0190
- Jan 14, 2026HouseHouse/ received bill from Legislative Research
- Jan 8, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0190
- Jan 8, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0190
- Jan 8, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 8, 2026Legislative Research and General CounselBill Numbered but not Distributed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Show 27 more sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Expansion to Off-Site Child Care
The legislation broadens employer child care tax credits beyond traditional on-site facilities to include contracts with off-site providers and intermediate entities.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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