care tax credits. (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.
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