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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

1 provisions identified: 0 benefits, 0 costs, 1 mixed.

Employer Child Care Credits With Limits

Effective May 6, 2026, and applying retroactively to January 1, 2026, Utah provides child care credits of 30% for eligible small businesses and 10% for other qualifying employers. Eligible costs include contracts for employee care at qualified Utah off-site child care centers, directly or through an intermediary. Employers must qualify for and claim the federal employer child care credit; federal rules also define eligible small businesses. The state credit cannot exceed the employer’s Utah income tax bill, provide a refund, or move to another tax year, and requires no construction credit claim. Employers lose the credit for a facility if they collect employee payments or deduct wages for care there; this does not ban charging employees.

Sponsors & Cosponsors

Sponsor

  • Jason E. Thompson

    Republican • House

Cosponsors

  • John Arthur

    Democratic • House

  • Heidi Balderree

    Republican • Senate

  • Melissa G. Ballard

    Republican • House

  • Burton, J.

    Affiliation unavailable

  • 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

All Roll Calls

Yes: 89 • No: 32

Senate vote • 3/4/2026

Senate/ passed 2nd & 3rd readings/ suspension

Yes: 20 • No: 6

Senate vote • 2/25/2026

Senate Comm - Favorable Recommendation

Yes: 3 • No: 1

House vote • 2/18/2026

House/ passed 3rd reading

Yes: 48 • No: 21

House vote • 2/18/2026

House/ floor amendment

Yes: 0 • No: 0

House vote • 2/18/2026

House/ uncircled

Yes: 0 • No: 0

House vote • 2/18/2026

House/ circled

Yes: 0 • No: 0

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

  1. Governor Signed

    3/26/2026

  2. House/ to Governor

    3/16/2026House

  3. House/ received enrolled bill from Printing

    3/16/2026House

  4. House/ enrolled bill to Printing

    3/12/2026House

  5. Enrolled Bill Returned to House or Senate

    3/12/2026

  6. Draft of Enrolled Bill Prepared

    3/6/2026

  7. Bill Received from House for Enrolling

    3/6/2026

  8. House/ signed by Speaker/ sent for enrolling

    3/4/2026House

  9. House/ received from Senate

    3/4/2026House

  10. Senate/ to House

    3/4/2026Senate

  11. Senate/ signed by President/ returned to House

    3/4/2026Senate

  12. Senate/ passed 2nd & 3rd readings/ suspension

    3/4/2026Senate

  13. Senate/ 2nd & 3rd readings/ suspension

    3/4/2026Senate

  14. Senate/ placed on 2nd Reading Calendar

    2/25/2026Senate

  15. Senate/ committee report favorable

    2/25/2026Senate

  16. Senate Comm - Favorable Recommendation

    2/25/2026

  17. Senate/ to standing committee

    2/20/2026Senate

  18. Senate/ 1st reading (Introduced)

    2/19/2026Senate

  19. Senate/ received from House

    2/18/2026Senate

  20. House/ to Senate

    2/18/2026House

  21. House/ passed 3rd reading

    2/18/2026House

  22. House/ floor amendment

    2/18/2026House

  23. House/ uncircled

    2/18/2026House

  24. House/ circled

    2/18/2026House

  25. House/ 3rd reading

    2/18/2026House

Bill Text

  • Enrolled

    3/12/2026

    PDF

  • Amended 2/19/2026 13:02:338

    2/19/2026

    PDF

  • Substitute #2

    2/6/2026

    PDF

  • Substitute #1

    1/21/2026

    PDF

  • Introduced

    1/8/2026

    PDF

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