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.

SB 258 makes Utah's Infant at Work Program permanent, expanding it beyond the Department of Health and Human Services to allow other state executive agencies to join. The bill directly affects state employees with infants aged 6 weeks to 6 months who have worked at least 1,250 hours over 12 consecutive months. Key provisions require agencies to get approval from the Division of Human Resource Management, adopt written policies for workplace safety, and evaluate each employee’s eligibility based on their work environment and operational needs. The program allows eligible employees to bring their infants to work while maintaining sole responsibility for the infant’s care and safety during work hours.

SB 248, the Child Care Expansion Act, requires licensed child care providers to maintain specific insurance coverage (general liability, property, and workers' compensation) at minimum levels set by the Division of Risk Management. It also mandates that employer-sponsored child care facilities reserve 50% of their capacity for the children of the employer's employees, with the remaining space available to the broader community. The bill directly affects licensed child care providers and employer sponsors operating such facilities. It failed in the House during third reading on March 4, 2026, and did not advance further. The bill focuses on regulatory standards for insurance and space allocation, not on expanding access or providing new funding.

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.