All Roll Calls
Yes: 89 • No: 32
UtahH.B. 1902026 General SessionHouseWALLET
Child Care Business Tax Credit
Sponsored By: Jason E. Thompson (Republican)
Signed by Governor
Child CareWorkforce ServicesIncome TaxRevenue and TaxationTax Credits
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Bill Overview
Analyzed Economic Effects
5 provisions identified: 3 benefits, 2 costs, 0 mixed.
20% credit to build child care
If you claim the federal Section 45F credit, you can claim a Utah credit equal to 20% of qualified child care construction costs. The credit is nonrefundable, and any unused amount can be carried forward up to five years. Beginning January 1, 2026, qualifying construction costs count. The law is effective May 6, 2026.
Tax credit for employer child care
If you claim the federal Section 45F credit, you can also claim a Utah credit for child care spending. Eligible small businesses get 30% of qualifying costs; other employers get 10%. The credit is nonrefundable and cannot be carried forward or back. Qualifying costs include on‑site operating costs, payments to off‑site providers or intermediaries, and on‑site staff training and higher pay tied to training. Costs starting January 1, 2026, count. The law is effective May 6, 2026.
Repay credit if on-site care ends early
If you stop running an on‑site child care facility before five straight tax years after first claiming the credit, you must repay part of it. Repay 100% within two years, 75% after two to three years, 50% after three to four years, and 25% after four to five years. The repayment is due for the tax year the shutdown happens. These rules apply from January 1, 2026.
State webpage for employer child care credits
The Governor’s Office of Economic Opportunity must host a public webpage about these credits. It explains who qualifies, how the Utah and federal credits relate, how to claim, deadlines, links to forms, and examples. This requirement is effective May 6, 2026.
New rules to claim employer child care credit
To claim Utah’s employer child care credits, you must also claim the federal Section 45F credit for that tax year. You cannot collect payments from employees or deduct wages for child care at any facility you claim for the state credit. These eligibility rules apply starting January 1, 2026.
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Sponsors & Cosponsors
Sponsor
Jason E. Thompson
Republican • House
Cosponsors
John Arthur
Democratic • House
Heidi Balderree
Republican • Senate
Melissa G. Ballard
Republican • House
Jefferson S. Burton
Republican • House
Clancy, T.
Affiliation unavailable
Paul A. Cutler
Republican • House
Jennifer Dailey-Provost
Democratic • House
Ariel Defay
Republican • House
Rosalba Dominguez
Democratic • House
James A. Dunnigan
Republican • House
Joseph Elison
Republican • House
Doug Fiefia
Republican • House
Jake Fitisemanu
Democratic • House
Jon Hawkins
Republican • House
Sahara Hayes
Democratic • House
Sandra Hollins
Democratic • House
Colin W. Jack
Republican • House
Matt MacPherson
Republican • House
Ashlee Matthews
Democratic • House
Verona Mauga
Democratic • House
Grant Amjad Miller
Democratic • House
Tracy Miller
Republican • House
Carol S. Moss
Democratic • House
Hoang Nguyen
Democratic • House
Clinton Okerlund
Republican • House
Derrin R. Owens
Republican • Senate
Karen M. Peterson
Republican • House
Candice B. Pierucci
Republican • House
Angela Romero
Democratic • House
Andrew Stoddard
Democratic • House
Jordan D. Teuscher
Republican • House
Roll Call Votes
Senate vote • 3/4/2026
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 20 • No: 6
House vote • 2/25/2026
Senate Comm - Favorable Recommendation
Yes: 3 • No: 1
House vote • 2/18/2026
House/ uncircled
Yes: 0 • No: 0
House vote • 2/18/2026
House/ floor amendment
Yes: 0 • No: 0
House vote • 2/18/2026
House/ circled
Yes: 0 • No: 0
House vote • 2/18/2026
House/ passed 3rd reading
Yes: 48 • No: 21
House vote • 2/6/2026
House Comm - Favorable Recommendation
Yes: 7 • No: 4
House vote • 2/6/2026
House Comm - Substitute Recommendation
Yes: 11 • No: 0
Actions Timeline
Governor Signed
3/26/2026House/ to Governor
3/16/2026HouseHouse/ received enrolled bill from Printing
3/16/2026HouseHouse/ enrolled bill to Printing
3/12/2026HouseEnrolled Bill Returned to House or Senate
3/12/2026Draft of Enrolled Bill Prepared
3/6/2026Bill Received from House for Enrolling
3/6/2026House/ signed by Speaker/ sent for enrolling
3/4/2026HouseHouse/ received from Senate
3/4/2026HouseSenate/ to House
3/4/2026SenateSenate/ signed by President/ returned to House
3/4/2026SenateSenate/ passed 2nd & 3rd readings/ suspension
3/4/2026SenateSenate/ 2nd & 3rd readings/ suspension
3/4/2026SenateSenate/ placed on 2nd Reading Calendar
2/25/2026SenateSenate/ committee report favorable
2/25/2026SenateSenate Comm - Favorable Recommendation
2/25/2026Senate/ to standing committee
2/20/2026SenateSenate/ 1st reading (Introduced)
2/19/2026SenateSenate/ received from House
2/18/2026SenateHouse/ to Senate
2/18/2026HouseHouse/ passed 3rd reading
2/18/2026HouseHouse/ floor amendment
2/18/2026HouseHouse/ uncircled
2/18/2026HouseHouse/ circled
2/18/2026HouseHouse/ 3rd reading
2/18/2026House
Bill Text
Enrolled
3/12/2026
Amended 2/19/2026 13:02:338
2/19/2026
Substitute #2
2/6/2026
Substitute #1
1/21/2026
Introduced
1/8/2026
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