This bill modifies disclosure requirements for subcontractors.,
This bill:
- defines terms;
- enacts a new workers' compensation insurance attestation requirement for an employer seeking a zero estimated exposure policy, including a mandatory signed statement and criminal fraud warning;
- shifts several fixed interest rates and penalty amounts under the Employment Security Act to amounts the division determines by rule;
- clarifies enforcement authority and penalty structures related to unemployment insurance reporting, collections, liens, and warrants;
- creates new compliance and disclosure obligations for a subcontractor working on a public construction project, including employee reporting and zero estimated exposure policy disclosures;
- requires a subcontractor on a public project to provide employee information to the division;
- requires a general contractor and a property owner to retain documentation for audit and enforcement purposes;
- authorizes the Division of Professional Licensing to make audit recommendations to the State Tax Commission;
- expands the definition of unprofessional conduct to include failure to comply with newly enacted subcontractor requirements;
- provides a coordination clause to substantively and technically coordinate changes between this bill and H.B. 40, Utah Construction Trades Licensing Act Amendments; and
- makes technical and conforming changes.

Statutes affected:
Introduced: 35A-4-305, 58-55-502
Substitute #2: 35A-4-305, 58-55-502
Enrolled: 35A-4-305, 58-55-502
Amended 3/6/2026 19:03:239: 35A-4-305, 58-55-502
Substitute #1: 35A-4-305, 58-55-502