This bill:

• defines terms;
• enacts a new workers' compensation insurance attestation requirement for an employer seeking a zero estimated exposure policy, including a mandatory signed statement and criminal fraud warning;
• shifts several fixed interest rates and penalty amounts under the Employment Security Act to amounts the division determines by rule;
• clarifies enforcement authority and penalty structures related to unemployment insurance reporting, collections, liens, and warrants;
• creates new compliance and disclosure obligations for a subcontractor working on a public construction project, including employee reporting and zero estimated exposure policy disclosures;
• requires a subcontractor on a public project to provide employee information to the division;
• requires a general contractor and a property owner to retain documentation for audit and enforcement purposes;
• authorizes the Division of Professional Licensing to make audit recommendations to the State Tax Commission;
• expands the definition of unprofessional conduct to include failure to comply with newly enacted subcontractor requirements;
• provides a coordination clause to substantively and technically coordinate changes between this bill and H.B. 40, Utah Construction Trades Licensing Act Amendments; and
• makes technical and conforming changes.