Utah Expands Child Care Tax Credits for Employers

The Utah Governor signed a law that amends tax code sections 59-7-627 and 59-10-1048, and enacted section 63N-1a-308, to expand and clarify child care business tax credits for employers who provide child care facilities or services for their employees. The law includes differentiating tax credit rates between small businesses (30 percent of qualified child care expenditures) and larger businesses (10 percent), while maintaining a 20 percent credit for construction expenditures related to on-site child care facilities. This law takes effect May 6. [H.B. 190, enacted 03/26/26]

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