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 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.
HB 245, the Construction Wage Standard Act, requires contractors working on Utah public construction projects (costing $100,000 or more) to pay qualifying employees at least the minimum wage set by the Labor Commission for their occupation and county. The Labor Commission must determine and publish these wage standards annually, based on prevailing wages, and contractors must keep records of wages paid. This applies to workers directly on-site (excluding transport workers or prisoners) for projects like roads, schools, or public buildings funded partly by taxpayer money. Noncompliance carries penalties, but the bill does not appropriate new state funds.
SB 84 creates the Department of Commerce Technology, Education, and Training Fund to support specific technology and training activities within Utah's Department of Commerce. The fund will be financed by existing fees collected by the Division of Corporations (for business filings) and the Division of Professional Licensing (for public licensee lists), with all interest earned also deposited into the fund. This money will directly pay for employee training, technology maintenance for business registrations, public education materials about licensing and filings, and subscription services for business data. The bill does not appropriate new state funds but redirects existing fee revenue toward these defined purposes.
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.
