UT HB0190

Expands Utah's nonrefundable employer-provided child care tax credit to include off-site child care facilities, in addition to on-site facilities employers own or operate

Increases the tax credit rate from 10% to 30% of qualified child care expenditures for eligible small businesses (as defined under IRS Section 45F)

Disqualifies employers from receiving the tax credit if they charge employees or deduct from employee wages for the child care services

Removes the prior requirement that employers must have claimed the construction tax credit before claiming the child care expenditure credit

Requires the Governor's Office of Economic Opportunity to create and maintain a webpage providing employers with information, eligibility requirements, and instructions for claiming the tax credits