Labor & Employment

HB 190 expands Utah's tax credit for employers providing child care by increasing the credit rate for small businesses to 30% (from 10%) of eligible child care costs and allowing credits for off-site child care facilities employers don't own. It removes a previous requirement that employers must have claimed a construction-related credit to qualify for the child care credit. The bill directly affects Utah employers who provide child care for employees, particularly small businesses meeting IRS Section 45F criteria. The changes apply retroactively and make no new state funding appropriations.

This bill changes Utah's wage law by setting a one-year time limit for employees to sue employers over unpaid wages exceeding $10,000. For claims under $10,000, employees must first use administrative processes before filing a lawsuit, unless they combine claims (with other employees or additional claims against the same employer) totaling over $10,000. The law also adds daily penalties of 2.5% for unpaid wages after a court order. It directly affects employees seeking unpaid wages and employers who owe them. The bill takes effect May 6, 2026.

HB 49 requires the salary ranges and pay progression for law enforcement officers in Utah's Division of Natural Resources (DNR) to match those of peace officers in the Department of Public Safety, with similar experience and qualifications. This directly affects DNR law enforcement officers, ensuring their compensation aligns with comparable state law enforcement roles. The bill includes an exception allowing DNR leadership (majors and division directors) to have lower salary ranges than other division directors within the department. It makes technical updates to Utah Code Section 63A-17-110 and takes effect on May 6, 2026, with no new funding required.