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Utah employers who help pay for their workers' child care can already receive a state income tax credit, and this bill would expand and adjust that program in several ways. It would allow the credit to apply when employers contract with outside child care providers, not just when they operate their own on-site facility, and it would raise the credit rate for small businesses from 10% to 30% of qualifying child care spending, while other employers would remain at 10%. Employers would be disqualified from claiming the credit if they charge employees or deduct pay from wages for child care services, and the bill would remove the previous requirement that employers first claim a separate construction-related tax credit before they could claim the child care spending credit. Finally, the bill would direct the Governor's Office of Economic Opportunity to create and maintain a public webpage explaining eligibility rules, filing steps, and other resources to help employers use these tax credits.