Environment
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
StateUtahEnacted
HB 190: Child Care Business Tax Credit
Jason Thompson
HB 190 status: Enacted — Governor Signed (updated Mar 26, 2026).
Source
OpenStates
Confidence
Low
Analysis basis
OpenStates summary
01
What this bill does
Official summary alongside an AI-generated read on where it stands and why.
Overall Score
Not enough information
Score:Not enough information
Risk:Low Risk
Impact:Moderate Impact 60/100
Constitutionality95%
Bipartisan70%
Public opinion85%
Bill summary
What changes
The bill establishes a tax credit for businesses that provide financial support for their employees' childcare needs.
Who is affected
Employers who choose to offer childcare assistance and their employees, as well as the state revenue stream.
Requirements and enforcement
Requirements for obtaining the credit are not detailed in the summary.
Costs and funding
The primary cost is the reduction in state tax revenue associated with the credit.
When it takes effect
Signed into law on March 26, 2026.
Potential benefits
Supports workforce participation, reduces out-of-pocket costs for families, and encourages employer-led solutions to childcare challenges.
Risks and tradeoffs
Impact on state revenue, potential for disparate impact between small and large businesses, and uncertainty regarding the total number of businesses that will participate.
What is still unknown
The exact structure of the tax credit, eligibility thresholds, and the total fiscal impact to the state remain unknown based on the provided abstract.
02
Impact analysis
✦ AI analysisModeled effects across six domains, estimated from bill text and comparable legislation.
Economy
Positive outlook
65%
Benefits
- Incentivizes private sector investment in employee benefits
- Reduces net childcare costs for participating businesses
- Potential for improved workforce retention and stability
Risks
- Reduces state general fund tax revenue
- Potential for limited participation among small businesses
- Risk of administrative complexity in verifying eligibility
Society
Positive outlook
70%
Benefits
- Provides financial relief for working families
- Supports workforce participation for parents
- Reduces career disruptions caused by high care costs
Risks
- Inequity between employees of participating vs non-participating firms
- Does not guarantee quality improvements in child care settings
- Limited reach for low-wage workers at firms not participating
Technology Industry
No direct effect
Neutral — no direct effect identified.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Civic Accountability
Not enough information
Not enough information to score this sector.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
Public Health & Safety
Not enough information
Not enough information to score this sector.
Benefits
- No material direct effect identified.
Risks
- No material direct effect identified.
03
How trustworthy & consequential it is
Sourcing already shown above, this is what the analysis found worth flagging.
Source
OpenStates
Official bill text or data from OpenStates.
Confidence
Low
Information is limited or incomplete.
Analysis basis
OpenStates summary
Source used for this bill's analysis.
Source note
LegiScan returned a PDF-only document. PDF extraction is not enabled in this build, so the pipeline used a safer fallback.
Analysis scope
Source material is limited to a brief abstract.
04
Where it stands
Official recordGovernor Signed
- IntroducedComplete
- CommitteeComplete
- Chamber votesComplete
- Final agreementComplete
- GovernorComplete
- EnactedComplete
05
How it affects your district
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06
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