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.

HB 329 increases state employee paid leave for childbirth, adoption, and foster care. It extends postpartum recovery leave from 3 to 9 weeks and adds 9 weeks of paid leave for adopting children under six, plus 3 weeks for fostering children under six. School districts (LEAs) can apply for reimbursement through a new program if they implement similar paid leave policies for their employees, with $3 million appropriated for fiscal year 2027. The bill also updates the Breastfeeding Protection Act to include breast pump use and requires the Department of Human Resource Management to establish rules for administering these leave provisions.

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.