HB 378: Department of Natural Resources Funding Amendments - Utah

Amended 3/6/2025 18:03:195 → Substitute #1 · 6 edits

MODERATE

This bill modifies the Species Protection Funding Act to expand revenue sources for the Species Protection Account in Utah. It adds new fees on transmission line owners, wind/solar energy facilities, and renewable energy parent entities, while also adjusting the voltage threshold for transmission lines and changing payment deadlines.

Scope change

The bill expands the scope of funding sources for the Species Protection Account by adding new taxes and fees on transmission lines, wind/solar facilities, and renewable energy parent entities, while also modifying existing definitions and payment timelines.

DEFINITION

Changed the voltage threshold for qualifying transmission lines from 340,000 volts to 34,000 volts, significantly broadening the range of transmission lines subject to the new fee.

TIMELINE

Changed the filing deadline for transmission line payment statements from March 1 to October 31, giving businesses more time to report and pay.

FISCAL

Added new revenue sources including fees on transmission line owners, a capacity tax on wind/solar facilities, and an assessment on renewable energy parent entities, all deposited into the Species Protection Account.

ELIGIBILITY

Added new definitions for 'renewable energy project entity' and 'renewable energy parent entity' to establish who must pay the new wind/solar and energy project assessments.

REQUIREMENT

Modified the Species Protection Account to include new revenue sources and updated the reporting requirements for the Division of Finance to track these new funding streams.

ENFORCEMENT

Added provisions for the State Tax Commission to administer, collect, and enforce the new taxes and assessments on renewable energy facilities and parent entities.

Amended Excerpts 3/6/2025 18:03:195 → Amended 3/6/2025 18:03:195 · 4 edits

MODERATE

This bill was amended to clarify that wind and solar facilities must generate alternating current electricity to qualify for certain tax assessments and funding allocations. The changes also update definitions for transmission lines, specifying voltage requirements and effective dates for new qualifying facilities.

Scope change

The bill's scope was expanded to include specific technical requirements for qualifying transmission lines (340,000+ volts) and clarified eligibility criteria for wind and solar facilities by requiring alternating current generation.

ELIGIBILITY

Wind and solar electric generation facilities must now generate alternating current electricity to qualify for tax assessments and Species Protection Account funding.

DEFINITION

New definition for 'qualifying transmission line' added, requiring electrical current transmission on or after January 1, 2026, at a nominal voltage of at least 340,000 volts.

TIMELINE

Effective date for qualifying transmission lines set to January 1, 2026, rather than the previous unspecified date.

TECHNICAL

Formatting and markup corrections applied throughout the bill text to align with standard legislative formatting conventions.

Enrolled → Amended Excerpts 3/6/2025 18:03:195 · 6 edits

MODERATE

This bill amends Utah's Species Protection Funding Act to establish new revenue sources for the Species Protection Account, including taxes on renewable energy projects and assessments on parent entities of affiliated renewable energy groups. The amendments clarify definitions for wind and solar electric generation facilities, specify calculation methods for centrally assessed new growth diversion, and update administrative procedures for tax collection and reporting.

Scope change

The bill expands the scope of the Species Protection Account by adding new revenue streams from renewable energy facilities and transmission lines, while also clarifying how centrally assessed new growth revenue is diverted to the account.

FISCAL

New taxes on renewable energy project entities and assessments on renewable energy parent entities will be deposited into the Species Protection Account starting January 1, 2026.

DEFINITION

Definitions for wind or solar electric generation facilities now require alternating current electricity generation with specific nameplate capacity thresholds (20 megawatts minimum) to qualify for tax purposes.

ELIGIBILITY

Renewable energy project entities and parent entities of affiliated groups are now subject to annual assessments based on operational generating capacity, with tiered assessment amounts ranging from $25,000 to $200,000.

REQUIREMENT

Counties must now remit 7% of centrally assessed new growth revenue to the Division of Finance for deposit into the Species Protection Account, beginning in 2027.

TIMELINE

Several new taxes and assessments apply beginning January 1, 2026, with reporting deadlines set for March 1 of each year for tax filings.

TECHNICAL

Senate amendments added clarifying language to ensure 'generating alternating current electricity' is explicitly included in facility definitions and assessment calculations.

Substitute #2 → Substitute #3 · 3 edits

MINOR

This bill version adds a new requirement for the Division of Wildlife Resources to report and requires the Office of Energy Development to conduct a study, expanding the bill's scope beyond the previous version. It also modifies the highlighted provisions to reflect these new additions while maintaining the core funding mechanisms for the Species Protection Account.

Scope change

The bill now includes additional reporting and study requirements that were not present in the previous version, broadening the legislative intent to include oversight and analysis of the new funding sources.

REQUIREMENT

Added requirement for the Division of Wildlife Resources to submit a report and for the Office of Energy Development to conduct a study related to the bill's provisions.

HIGHLIGHTED_PROVISIONS

Updated the highlighted provisions section to include the new reporting and study requirements alongside the existing funding and tax provisions.

TECHNICAL

Adjusted the formatting and line numbering in the long title section to reflect the new substitute version number and date.

Substitute #1 → Substitute #2 · 7 edits

MODERATE

This bill substitute significantly expands the Department of Natural Resources funding sources by adding new revenue streams beyond just transmission lines. It now includes taxes on radioactive waste facilities, renewable energy parent entities, and new growth assessments, while also modifying the transmission line tax to apply to higher voltage lines (340,000 volts instead of 34,000 volts) with an earlier effective date.

Scope change

The bill's scope expanded from just transmission line taxes to include radioactive waste facility taxes, renewable energy parent entity assessments, and new growth assessments from counties, all funding the Species Protection Account.

DEFINITION

Transmission line voltage threshold increased from 34,000 volts to 340,000 volts, meaning fewer transmission lines will be subject to the tax.

TIMELINE

Filing deadline for transmission line tax changed from October 31 to March 1, and the tax now applies to lines first transmitting current on or after January 1, 2026 (same as before but with higher voltage threshold).

FISCAL

Added tax on gross receipts from radioactive waste facilities (concentrated depleted uranium and containerized waste) with revenue deposited into the Species Protection Account.

Added assessment on renewable energy parent entities to be deposited into the Species Protection Account.

Added requirement for counties to remit a portion of centrally assessed new growth to the Species Protection Account.

SCOPE

Added new code sections for radioactive waste facility tax (59-2-924.5) and renewable energy parent entity assessment (79-6-1101 through 79-6-1103).

TECHNICAL

Updated Utah Code sections affected list to include new sections and remove some previously listed sections that are no longer relevant.

Introduced → Enrolled · 6 edits · Mar 26, 2025

MODERATE

This bill was significantly expanded from its original version to include new funding sources for the Species Protection Account. The original draft focused on taxes from brine shrimp royalties, radioactive waste disposal, wind/solar facilities, and direct current transmission lines. The final enrolled version adds a new tax on qualifying high-voltage transmission lines (340,000+ volts) where counties must remit calculated fees to the state, and introduces a new assessment on renewable energy parent entities. It also adds several new Utah Code sections related to centralized assessment and new growth calculations.

Scope change

The bill's scope expanded from four main tax sources to include two additional revenue streams: a county-level transmission line fee and a renewable energy parent entity assessment. The bill also added new definitions and reporting requirements for qualifying transmission lines.

FISCAL

Added a new tax requiring counties to remit fees calculated at $6,400 per mile for qualifying transmission lines (340,000+ volts) to the Species Protection Account.

Added a new assessment on renewable energy parent entities to be deposited into the Species Protection Account.

DEFINITION

Added new definitions for 'contributing business' and 'qualifying transmission line' to establish who must pay the new transmission line tax.

REQUIREMENT

Added new reporting requirements for transmission line owners to file statements with the State Tax Commission by March 1 of each year.

TECHNICAL

Added new Utah Code sections (17-56-101 through 17-56-202) to establish the Species Protection Funding Act framework for the new transmission line tax.

Added new Utah Code sections (59-1-306, 59-1-401, 59-2-924, 63I-2-279, 79-6-405) to address centrally assessed new growth calculations and related administrative provisions.

Department of Natural Resources Funding Amendments

What changed between versions

How they voted

Actions timeline

Sponsors