HB0282 | Child Care Center Sales Tax Exemption

Description
General Description: 

This bill enacts a sales and use tax exemption related to certain child care programs.

Highlighted Provisions: 

Exempts from sales and use tax amounts paid or charged for construction materials used to open or expand a child care program

Bill Details
Bill Number: 
HB0282
Year: 
2023
Status: 
House/ filed
Last Action: 
Mar 03, 2023
Sponsor
Representative
Christine F. Watkins
Republican - District 67
Fiscal Note
Fiscal Note Amount: 
$0
None
View Fiscal Note
Utah PTA Response
Utah PTA Position
Support
Utah PTA Resolution: 
FAM 2022-1 | Child Care
Impact on Children: 

Exempting a child care center's construction costs from sales tax might encourage growth which would create more options for Utah families looking for child care.

Commission: 
Community Engagement
Utah PTA Public Policy Program
National PTA and Utah PTA Resolutions: 

That Utah PTA encourage more public and private efforts to provide after-school care

Utah PTA Legislative Policy: 

Coordination and planning by all agencies with clear definition of responsibility at each level of government