Active Pilots & 2026 Expansion
Utah Child Care Cost-Sharing & Workforce Child Care Program
Utah's Workforce Child Care Program (WCCP) is an active cost-sharing pilot in Salt Lake, Utah, Davis, and Weber Counties, prioritizing healthcare workers and essential service employees.
2026
Program Year
Active
Program Status
45F
Federal Credit Available
All
Employers Eligible
βοΈ How the Cost Split Works
Employer Pays
~33%
of total tuition
Utah Pays
~33%
state match
Parent Pays
~33%
of total tuition
π The Utah Savings Stack
Stack available Utah programs with the Federal 45F Tax Credit for maximum employer savings.
| Benefit Layer | Small Business (<$32M) | Large Business |
|---|---|---|
| State Program Benefit | Varies by program | Varies by program |
| Federal 45F Credit (2026) | 50% Tax Credit | 40% Tax Credit |
| Net Employer Cost | Significantly Reduced | Significantly Reduced |
π° Real-World Employer Savings
| Cost Component | Without Program | With State + 45F Stack |
|---|---|---|
| Annual child care cost (per employee) | $12,000 | $12,000 |
| State Program Benefit | $0 | Varies |
| Employee Share | $0 | Reduced |
| Employer Share | $12,000 | Reduced |
| Federal 45F Credit (50% of employer share) | $0 | Significant savings |
| Net Employer Cost | $12,000 | Significantly Lower |
π Available Programs & Incentives
Utah HB 272 Employer Tax Credit
State Tax Credit
50% of employer contributions (up to $100K/yr)
Eligibility: All Utah employers with qualifying child care expenses
Utah Child Care Assistance Program (CCAP)
State Subsidy
Sliding-scale co-pay based on income
Eligibility: Families at or below 85% SMI
Federal Section 45F Credit
Federal Tax Credit
Up to 50% of employer costs (max $600K/yr)
Eligibility: All U.S. employers with qualifying child care expenses
Utah Baby Watch Early Intervention
State Program
Early intervention for children birth to age 3
Eligibility: Utah children with developmental delays
Duo-Share (Employer + Employee)
Employer Benefit
Flexible split β employer covers 25β75%
Eligibility: Any Utah employer, no state program required
π Geographic Coverage
Major Cities Served
County Coverage
Salt Lake and Utah counties are the primary WCCP hubs. All 29 Utah counties are eligible for the 85% SMI subsidy and Federal 45F credit.
β Frequently Asked Questions
HB 272 created a 50% employer tax credit on contributions toward employee child care costs, up to $100,000 per employer per year. This credit can be stacked with the Federal Section 45F Credit.
Yes β Utah employers can stack the HB 272 state credit (50%) with the Federal Section 45F Credit (up to 50%). Together, these credits can offset nearly all employer child care contributions.
Salt Lake City, West Valley City, Provo, and West Jordan have the highest employer participation rates. The HB 272 credit is available statewide to all Utah employers.
Utah does not have a formal Tri-Share program. However, HB 272 creates a strong employer incentive. We recommend a Duo-Share model β contact us for a free consultation.
Utah's Child Care Assistance Program (CCAP) serves families at or below 85% of the State Median Income (SMI). Contact Utah DWS for current income thresholds.
Baby Watch is Utah's early intervention program for children birth to age 3 with developmental delays or disabilities. It provides therapy, family support, and coordination services at no cost to eligible families.
Contact the Utah State Tax Commission at tax.utah.gov for guidance on claiming HB 272 credits.
π References & Sources
Last Updated: March 1, 2026