{"data":{"id":"us-ut/utah-code-63n-1a-308","jurisdiction":"us-ut","citation":"Utah Code § 63N-1a-308","heading":"Office to maintain webpage for employers regarding employer-provided child care tax credits.","body":"(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.\n(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.\n(3) The webpage described in Subsection (2) shall:\n(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;\n(b) provide instructions to employers for how to claim an employer-provided child care tax credit, including:\n(i) a description of applicable filing deadlines;\n(ii) links for accessing any necessary forms or documentation; and\n(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;\n(c) provides examples of the various ways in which an employer may qualify to receive an employer-provided child care tax credit; and\n(d) includes any other information the office determines will increase employer awareness and the effectiveness of the employer-provided child care tax credits.\n(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.","path":["Title 63N Economic Opportunity Act","Chapter 63N-1a Economic Opportunity Organization","Part 63N-1a-3 Creation of Governor's Office of Economic Opportunity"],"source_url":"https://le.utah.gov/xcode/Title63N/Chapter1a/63N-1a-S308.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:34Z","sha256":"fa44089c284e1ade79fd22193c131a3ad1f014576d3d1a73344bad161a15e22d","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-63n-1a-307","next":"us-ut/utah-code-63n-1a-401"},"notice":"GroundRules: Original legal text. Not legal advice."}