Utah legislation · 2026 General Session
Utah HB190: Child Care Business Tax Credit
Status: Signed into law, March 26, 2026
This bill modifies income tax credits for employer-provided child care.
What the bill says
From the enrolled text, March 12, 2026:
10 0 Child Care Business Tax Credit 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Jason E. Thompson Senate Sponsor: Heidi Balderree Cosponsor: Doug Fiefia Carol S. Moss John Arthur Jake Fitisemanu Hoang Nguyen Melissa G. Ballard Jon Hawkins Clinton D. Okerlund Jefferson S. Burton Sahara Hayes Derrin R. Owens Tyler Clancy Sandra Hollins Karen M. Peterson Paul A. Cutler Colin W. Jack Candice B. Pierucci Jennifer Dailey-Provost Matt MacPherson Angela Romero Ariel Defay Ashlee Matthews Andrew Stoddard Rosalba Dominguez Verona Mauga Jordan D. Teuscher James A. Dunnigan Tracy J. Miller Joseph Elison Grant Amjad Miller LONG TITLE General Description: This bill modifies income tax credits for employer-provided child care. Highlighted Provisions: This bill: - defines terms; - expands the nonrefundable corporate and individual income tax credit for employer-provided child care to apply to off-site child care facilities; - disqualifies an employer from receiving the tax credit if the employer charges or deducts pay from employees for child care services; - increases the tax credit amount for certain small business employers, in relation to the employer's child care expenditures; - repeals the requirement for an employer to have claimed the tax credit for construction expenditures in order to claim the tax credit for child care expenditures; - requires the Governor's Office of Economic Opportunity to develop and maintain a webpage …
Sponsors
- Jason Thompson (R, 3) · primary sponsor
- Heidi Balderree (R, 22)
- Arthur, John (D, 41)
- Ballard, Melissa G. (R, 20)
- Burton, Jefferson S. (R, 64)
- Tyler Clancy (R, 60)
- Paul Cutler (R, 18)
- Dailey-Provost, Jennifer (D, 22)
- Defay, Ariel (R, 15)
- Dominguez, Rosalba (D, 35)
- Dunnigan, James A. (R, 36)
- Elison, Joseph (R, 72)
Latest actions
- : Governor Signed
- : House/ to Governor
- : House/ received enrolled bill from Printing
- : House/ enrolled bill to Printing
- : Enrolled Bill Returned to House or Senate
- : Draft of Enrolled Bill Prepared
- : Bill Received from House for Enrolling
- : House/ signed by Speaker/ sent for enrolling
- : House/ received from Senate
- : Senate/ to House
Votes
- Senate/ passed 2nd & 3rd readings/ suspension (March 4, 2026): 20 yea, 6 nay, passed
- Senate Comm - Favorable Recommendation (February 25, 2026): 3 yea, 1 nay, passed
- House/ passed 3rd reading (February 18, 2026): 48 yea, 21 nay, passed
- House Comm - Substitute Recommendation (February 6, 2026): 11 yea, 0 nay, passed
- House Comm - Favorable Recommendation (February 6, 2026): 7 yea, 4 nay, passed
Subjects: Child Care, Income Tax, Workforce Services, Tax Credits, Revenue and Taxation
Common questions
- What is HB190?
- HB190 is a bill in the Utah Legislature (2026 General Session): Child Care Business Tax Credit.
- What does HB190 do?
- This bill modifies income tax credits for employer-provided child care.
- What is the status of HB190?
- Signed into law as of March 26, 2026. Latest action: Governor Signed (March 26, 2026).
- Who sponsored HB190?
- Jason Thompson (R, 3), with 11 co-sponsors.
- Where is the official record for HB190?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/HB0190.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.