HB 282 Utah House · 2026 General Session

Transportation Earmark Amendments

HB 282 amends Utah's tax code to redirect sales and use tax revenue previously earmarked for the Transportation Investment Fund of 2005 back into the state's General Fund. The bill changes Section 59-12-103 to ensure that specific tax revenues - originally designated for transportation projects - remain available for general state spending instead. This policy shift affects how the state allocates existing sales tax revenue, without creating new taxes or appropriations. The change applies to the tax base described in the amended statute, moving funds from a dedicated transportation fund to the broader General Fund.

Bill status in committee 1 of 4 stages cleared

Introduction

Jan 2026

Committee Review

Floor Vote

Governor

Introduced Jan 20, 2026 Last action Mar 7, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Substitute #1 · 6 edits

MODERATE

This bill amends Utah's sales and use tax law to reduce the portion of tax revenue sent to the Transportation Investment Fund of 2005, directing more funds to the General Fund instead. It simplifies the complex allocation rules by replacing percentage-based calculations with fixed dollar amounts for specific programs like water conservation and wildlife protection. The changes also streamline how taxes are applied to car-sharing services and update effective dates for various provisions.

Scope change

The bill modifies the distribution of sales tax revenue across multiple state funds, specifically reducing the share going to transportation while increasing or clarifying amounts for water, wildlife, and other general funds.

FISCAL

Reduced the percentage of sales tax revenue deposited into the Transportation Investment Fund of 2005 from 24% to 19.24% (after accounting for other earmarks), with the difference remaining in the General Fund.

Replaced complex percentage-based formulas for water and wildlife funding with fixed dollar amounts (e.g., $500,000 for watershed rehabilitation and $2,450,000 for wastewater projects) to ensure predictable funding levels.

Added specific allocations for the Outdoor Adventure Infrastructure Restricted Account and Utah Fairpark Area Investment and Restoration District, replacing previous percentage-based distributions.

Consolidated and renumbered sections regarding reinvestment zones and construction materials to improve clarity and reduce redundancy in the code.

ELIGIBILITY

Simplified the tax exemption rules for car-sharing vehicles by consolidating criteria and clarifying that certified individual-owned shared vehicles are exempt from the base tax rate.

TIMELINE

Updated the effective date for the bill's main provisions to May 6, 2026, while keeping specific transportation fund reductions effective July 1, 2026.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 5, 2026

Lower · Passed

House/ comm rpt/ sent to Rules [House Rules Committee]

lower

Mar 3, 2026

Lower · Passed

House Comm - Recommends Returned to Rules [House Revenue and Taxation Committee]

lower

Jan 29, 2026

Lower · Passed

House Comm - Held [House Revenue and Taxation Committee]

lower

Jan 28, 2026

Committee

House/ to standing committee [House Revenue and Taxation Committee]

lower

Jan 20, 2026

Introduced

House/ 1st reading (Introduced)

lower

1 primary · 0 co-sponsors