Utah Takes on Child Care Costs and Access with Five Years of Action

2022: Capacity Expansion and Cutting Red Tape

HB 15 prohibited local governments from imposing licensing or certification requirements on child care programs beyond a standard business license, eliminating a patchwork of local rules that had complicated provider entry. The bill raised the capacity limit for residential child care providers to eight children, removed restrictions on the number of infants a certified provider could serve, and required housing and transportation reinvestment zone proposals to address child care access. HB 21 appropriated $4.2 million to test drinking water for lead in schools and child care centers statewide.

2023: Establishing the Child Tax Credit

HB 170 enacted Utah’s first nonrefundable child care tax credit for children ages 1–3, establishing that state tax policy would directly account for early childhood care costs.

2024: Broader Eligibility and Provider Flexibility

HB 153 raised the age eligibility for the child tax credit from children ages 1–4 to 1–5. It also made DHHS certification for residential child care optional rather than mandatory, lowering the barrier for home-based providers to enter the market.

2025: Employer Credits, Workforce Alignment, and Infrastructure

HB 106, carried by Rep. Kay Christofferson in the House, expanded the child tax credit to cover children ages 0–5, closing the gap for the most expensive year of care, and created nonrefundable tax credits for employer-provided child care. HB 410, sponsored by Rep. Tracy Miller, counted time employed as a preschool teacher in a licensed child care program as equivalent to public school employment for relicensing purposes, addressing a staffing retention obstacle. It also authorized housing and transit reinvestment zone funds for child care facility construction and expansion.

2026: Employer Incentives and Provider Relief

HB 190 tripled the employer tax credit for small businesses and extended it to off-site facilities. While HB 379 eliminated the restaurant-grade kitchen requirement for providers.