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House advances sales-tax exemption for construction of licensed childcare facilities; SB 132 passes 37–35
Utah House of Representatives · March 3, 2021
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Summary
The House passed Senate Bill 132 to create a targeted sales-tax exemption for construction materials used to open or expand licensed childcare centers, intended to address a roughly 100,000-seat shortfall; the exemption sunsets in 2026.
The Utah House passed Senate Bill 132 on third reading after floor debate over child-care capacity and the proposed tax incentive.
Representative Spendlove, who moved to uncircle the bill, said the state currently has about 150,000 children with both parents working while licensed childcare centers provide roughly 60,000 seats —…
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