Ongoing program · Tax credit or incentive
Utah Employer Child Care Tax Credits
Utah Governor's Office of Economic Opportunity, State of Utah
Key facts
Copied word-for-word from the official Utah state agency page. Last verified October 28, 2026.
- Program name
- Utah Employer Child Care Tax Credits
- Issuing agency
- Utah Governor's Office of Economic Opportunity (State of Utah)
- Funding type
- Tax credit or incentive
- Funding purpose
- Business and Commerce, Income Security and Social Services
- Status
- Ongoing program
- Application deadline
- Ongoing program · no application deadline published
- Published credit or incentive amount
- Not stated on the official Utah state agency page
- Eligible applicants (our reading of the official page)
- For profit organizations other than small businesses
- Small businesses
- Relevant to
- BusinessesHow we determined this: Derived from the eligibility statement on the official page (business, small business).
- Geographic restrictions
- This is a Utah state program. Check the official page for location requirements.
- Official source
- View the official program page ↗
- How to apply (from the official page)
- See the official program page
- Source
- business.utah.gov/community-initiatives/utah-employer-child-care-tax-credits/
- Last verified
- October 28, 2026 (against the official Utah state agency page)
- Record confidence
- highCurated from the official agency page; reviewed by an editor.
Eligibility details (from the agency)
Must be an employer Must be an "eligible small business" as defined in 26 U.S.C. 45F Must claim the federal employer-provided child care credit (IRC Section 45F) Must NOT charge employees for child care services (no fees, payroll deductions, or reimbursements from employees) Contracting with an off-site qualified child care facility Contracting with an intermediate entity that contracts with off-site facilities For on-site facilities, it also includes training and increased compensation for employees with more advanced child care training
Description (from the official program page)
Utah House Bill 190 (H.B. 190), officially titled the Child Care Business Tax Credit, is legislation from the 2026 General Session of the Utah State Legislature. The bill modifies corporate and individual income tax credits for employer-provided child care by allowing employers to claim credits even if they contract with off-site child care centers or use middle-man organizations to secure spots for their employees’ children. This includes requirements ensuring that employers who utilize these tax credits provide a genuine employee benefit at no cost to the employee.