Utah 2023 Regular Session

Utah House Bill HB0282

Introduced
1/24/23  

Caption

Child Care Center Sales Tax Exemption

Impact

This legislation will amend existing tax codes, effectively adding a new category for exemptions under section 59-12-104 of the Utah Code, particularly beneficial for individuals or organizations involved in child care services. By facilitating tax exemptions on construction materials, this bill could potentially lower the operational costs for new and expanding child care programs, thus influencing the supply side of child care services in the state significantly.

Summary

House Bill 0282 aims to provide a sales and use tax exemption specifically for construction materials used in opening or expanding child care programs in Utah. The bill acknowledges the importance of investing in child care facilities by alleviating some financial burdens associated with construction costs. By exempting these costs from sales tax, the bill seeks to encourage the establishment and growth of child care services, thereby enhancing access to affordable care for families in the state.

Contention

As with any tax exemption bill, there may be concerns regarding the impact on state revenue. Critics might argue that while the intentions of increasing child care availability are commendable, the long-term effects on the tax base could lead to funding shortages for other essential services. Furthermore, discussions may arise regarding who qualifies as a 'child care program' and what defines the scope and scale of such exemptions, which could lead to variances in interpretation by various stakeholders.

Companion Bills

No companion bills found.

Previously Filed As

UT HB0096

Child Care Program Sales Tax Exemption

UT SB0106

Electrical Facility Sales Tax Exemption

UT SB0311

Sales and Use Tax Exemptions Amendments

UT HB0268

Sales and Income Tax Amendments

UT HB0293

Vehicle Sales Tax Amendments

UT HB0172

Food Sales Tax Modifications

UT SB0093

Business Tax Amendments

UT SB0235

Tax Amendments

UT SB0164

Food Tax Amendments

UT SB0213

Sales and Use Tax Modifications

Similar Bills

UT HB0096

Child Care Program Sales Tax Exemption

UT SB0235

Tax Amendments

UT HB0293

Vehicle Sales Tax Amendments

UT SB0106

Electrical Facility Sales Tax Exemption

UT SB0164

Food Tax Amendments

UT HB0268

Sales and Income Tax Amendments

UT HB0176

County Classification Amendments

UT SB0093

Business Tax Amendments