# Utah H.B. 190: Child Care Business Tax Credit

Utah H.B. 190, Child Care Business Tax Credit, is a 2026 General Session House bill sponsored by Jason E. Thompson (Republican); status signed, last action 2026-03-26 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14).

- Canonical: https://policyrisk.com/state-bill/UT-HB190-2026GS
- As of: 2026-10-14
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Utah H.B. 190
- State: Utah
- Session: 2026 General Session
- Title: Child Care Business Tax Credit
- Status: signed
- Chamber: House
- Introduced: 2026-01-08
- Last action: 2026-03-26, Governor Signed
- Sponsor: Jason E. Thompson (Republican)
- Cosponsors: 31
- Subjects: Child Care, Workforce Services, Income Tax, Revenue and Taxation, Tax Credits
- Touches household money: yes
- Roll calls: 8 (89 yes, 32 no in all)
- Economic provisions PRIA read: 1

## Summary

No summary available.

## Bill overview: provisions PRIA read

- Employer Child Care Credits With Limits: mixed, high. 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 a…

## Sponsors and cosponsors

- Sponsor: Jason E. Thompson (Republican), House
- Cosponsor: John Arthur (Democratic), House
- Cosponsor: Heidi Balderree (Republican), Senate
- Cosponsor: Melissa G. Ballard (Republican), House
- Cosponsor: Burton, J.
- Cosponsor: Clancy, T.
- Cosponsor: Paul A. Cutler (Republican), House
- Cosponsor: Jennifer Dailey-Provost (Democratic), House
- Cosponsor: Ariel Defay (Republican), House
- Cosponsor: Rosalba Dominguez (Democratic), House
- Cosponsor: James A. Dunnigan (Republican), House
- Cosponsor: Joseph Elison (Republican), House
- Cosponsor: Doug Fiefia (Republican), House
- Cosponsor: Jake Fitisemanu (Democratic), House
- Cosponsor: Jon Hawkins (Republican), House
- Cosponsor: Sahara Hayes (Democratic), House
- Cosponsor: Sandra Hollins (Democratic), House
- Cosponsor: Colin W. Jack (Republican), House
- Cosponsor: Matt MacPherson (Republican), House
- Cosponsor: Ashlee Matthews (Democratic), House
- Cosponsor: Verona Mauga (Democratic), House
- Cosponsor: Grant Amjad Miller (Democratic), House
- Cosponsor: Tracy Miller (Republican), House
- Cosponsor: Carol S. Moss (Democratic), House
- Cosponsor: Hoang Nguyen (Democratic), House
- Cosponsor: Clinton Okerlund (Republican), House
- Cosponsor: Derrin R. Owens (Republican), Senate
- Cosponsor: Karen M. Peterson (Republican), House
- Cosponsor: Candice B. Pierucci (Republican), House
- Cosponsor: Angela Romero (Democratic), House
- Cosponsor: Andrew Stoddard (Democratic), House
- Cosponsor: Jordan D. Teuscher (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-03-04 | Senate | Senate/ passed 2nd & 3rd readings/ suspension | pass | 20 | 6 |   |
| 2026-02-25 | Senate | Senate Comm - Favorable Recommendation | pass | 3 | 1 |   |
| 2026-02-18 | House | House/ passed 3rd reading | pass | 48 | 21 |   |
| 2026-02-18 | House | House/ floor amendment | fail | 0 | 0 |   |
| 2026-02-18 | House | House/ uncircled | fail | 0 | 0 |   |
| 2026-02-18 | House | House/ circled | fail | 0 | 0 |   |
| 2026-02-06 | House | House Comm - Favorable Recommendation | pass | 7 | 4 |   |
| 2026-02-06 | House | House Comm - Substitute Recommendation | pass | 11 | 0 |   |

## Actions (35)

- 2026-03-26: Governor Signed
- 2026-03-16: House/ to Governor (House)
- 2026-03-16: House/ received enrolled bill from Printing (House)
- 2026-03-12: House/ enrolled bill to Printing (House)
- 2026-03-12: Enrolled Bill Returned to House or Senate
- 2026-03-06: Draft of Enrolled Bill Prepared
- 2026-03-06: Bill Received from House for Enrolling
- 2026-03-04: House/ signed by Speaker/ sent for enrolling (House)
- 2026-03-04: House/ received from Senate (House)
- 2026-03-04: Senate/ to House (Senate)
- 2026-03-04: Senate/ signed by President/ returned to House (Senate)
- 2026-03-04: Senate/ passed 2nd & 3rd readings/ suspension (Senate)
- 2026-03-04: Senate/ 2nd & 3rd readings/ suspension (Senate)
- 2026-02-25: Senate/ placed on 2nd Reading Calendar (Senate)
- 2026-02-25: Senate/ committee report favorable (Senate)
- 2026-02-25: Senate Comm - Favorable Recommendation
- 2026-02-20: Senate/ to standing committee (Senate)
- 2026-02-19: Senate/ 1st reading (Introduced) (Senate)
- 2026-02-18: Senate/ received from House (Senate)
- 2026-02-18: House/ to Senate (House)
- 2026-02-18: House/ passed 3rd reading (House)
- 2026-02-18: House/ floor amendment (House)
- 2026-02-18: House/ uncircled (House)
- 2026-02-18: House/ circled (House)
- 2026-02-18: House/ 3rd reading (House)
- 2026-02-09: House/ 2nd reading (House)
- 2026-02-09: House/ comm rpt/ substituted (House)
- 2026-02-06: House Comm - Favorable Recommendation
- 2026-02-06: House Comm - Substitute Recommendation
- 2026-01-30: House/ to standing committee (House)
- 2026-01-30: Bill Substituted by Sponsor in House Rules Comm
- 2026-01-21: House/ received fiscal note from Fiscal Analyst (House)
- 2026-01-20: House/ 1st reading (Introduced) (House)
- 2026-01-14: House/ received bill from Legislative Research (House)
- 2026-01-08: Numbered Bill Publicly Distributed

## Bill text

- Enrolled, 2026-03-12: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/HB0190.pdf)
- Amended 2/19/2026 13:02:338, 2026-02-19: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_HB0190S02_2026-02-19_13-18-28.pdf)
- Substitute #2, 2026-02-06: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0190S02.pdf)
- Substitute #1, 2026-01-21: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0190S01.pdf)
- Introduced, 2026-01-08: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0190.pdf)

## Related bills

- H.B. 94: Criminal Accounts Receivable Amendments (signed)
- H.B. 101: Firearm Background Check Amendments (signed)
- H.B. 178: School Zone Speeding Amendments (signed)
- H.B. 134: Offender Transfer Amendments (signed)
- H.B. 136: Unlicensed Driver Amendments (signed)
- H.B. 220: Public Safety Data Amendments (signed)

## Sources
- [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/HB0190.pdf)
- [Amended 2/19/2026 13:02:338 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_HB0190S02_2026-02-19_13-18-28.pdf)
- [Substitute #2 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0190S02.pdf)
- [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0190S01.pdf)
- [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0190.pdf)

## Related
- [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS)
- [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS)
- [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS)
- [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS)
- [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS)
- [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS)
- [Utah bills](https://policyrisk.com/states/utah/bills)
- [Utah state hub](https://policyrisk.com/states/utah)
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Source: PRIA, https://policyrisk.com/state-bill/UT-HB190-2026GS (as of 2026-10-14).
