63N-1a-308. Office to maintain webpage for employers regarding employer-provided child care tax credits.

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A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Effective 5/6/2026

(1)For purposes of this section, "employer-provided child care tax credits" means the nonrefundable income tax credits available to employers under Sections 59-7-627 and 59-10-1048 .

(2)The office shall develop and maintain a webpage on the office's public website through which employers may obtain information and resources regarding the employer-provided child care tax credits.

(3)The webpage described in Subsection

(2)shall:

(a)provide a simple and easy-to-understand overview of the employer-provided child care tax credits, including the eligibility requirements and an explanation as to how the state's employer-provided child care tax credits relates to the federal employer-provided child care tax credit under Section 45F, Internal Revenue Code;

(b)provide instructions to employers for how to claim an employer-provided child care tax credit, including:

(i)a description of applicable filing deadlines;

(ii)links for accessing any necessary forms or documentation; and

(iii)contact information for relevant state or federal agencies, intermediaries, and other stakeholders that may be able to assist employers with claiming a tax credit;

(c)provides examples of the various ways in which an employer may qualify to receive an employer-provided child care tax credit; and

(d)includes any other information the office determines will increase employer awareness and the effectiveness of the employer-provided child care tax credits.

(4)The office may coordinate with the State Tax Commission and any other relevant agencies in developing and maintaining the webpage required by this section.

Enacted by Chapter 455 , 2026 General Session