AI-generated summary, reviewed by Better Utah staff.

Utah employers who help pay for their workers' child care can already receive a state tax credit, and this bill expands and simplifies that program in several ways: it allows the credit to apply when employers contract with outside child care facilities rather than only when they run their own on-site facility; it raises the credit rate from 10% to 30% of child care spending for small businesses; and it removes a previous requirement that employers had to have already claimed a construction tax credit before they could claim the child care spending credit. The bill also directs the Governor's Office of Economic Opportunity to build and maintain a public webpage explaining how employers can qualify and apply.