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Committee backs bill to expand employer childcare tax credit; divided vote recorded

Utah State Senate — First Subcommittee · February 25, 2026

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Summary

H.B.190 would align Utah’s childcare employer tax credit with recent federal changes to incentivize employer-provided childcare. Committee passed the second substitute 3–1; supporters said it could help tens of thousands of working parents.

Representative Thompson presented H.B.190 to update Utah’s employer childcare tax credit to match recent federal changes that expand credits and make them more accessible to small businesses. Thompson described rising childcare costs (citing average infant care at roughly $11,000 annually) and estimated the bill would incentivize employers to provide or subsidize childcare, reducing workforce disruptions.

Policy groups and business representatives praised the voluntary, non‑entitlement approach. Emily Bell McCormick of the Policy Project said the credit could be stacked so small employers receive up to an 80% effective benefit in some scenarios. Floor sponsor Senator Heidi Baldry said that if even 5% of employers participate, an estimated 110,000 working parents might benefit.

Opposition in committee was limited to one recorded 'no' vote; the senator who opposed said they preferred a direct child tax credit to giving benefits to businesses. The committee voted to favorably recommend the second substitute of H.B.190 by a 3–1 margin.