UT SB0248

Creates the Employer-Based, State-Assisted Child Care Capacity Expansion Program to expand high-quality child care by retrofitting obsolete state-owned buildings into licensed child care facilities

Allows the Division of Facilities Construction and Management (DFCM) to lease retrofitted facilities to private employers or employer cooperatives (3+ employers sharing resources), who must then contract with Utah-based licensed child care providers

Requires employer sponsors to reserve 50% of child care capacity for their employees and 50% for community members (residents within 30 miles, workers within 15 miles, state employees, or military members)

Transfers $3,740,000 from Capital Improvements to DFCM for fiscal year 2027 to retrofit warehouse space in an existing State Tax Commission building into the first child care facility

Creates a nonlapsing Child Care Capacity Expansion Restricted Account funded by lease payments and private donations; requires annual reporting to legislative interim committees on program progress and outcomes