SB 247: Road Funding Amendments - Utah

Amended Excerpts 3/3/2026 20:03:741 → Amended 3/3/2026 20:03:741 · 4 edits

MODERATE

This bill updates the Utah motor fuel tax calculation by raising the minimum price floor and adjusting the timeline for when these price adjustments take effect. The changes ensure that fuel tax rates are calculated based on a higher baseline price, which directly impacts how much tax is collected from drivers. Additionally, the bill clarifies the effective dates for these new pricing rules to align with future fiscal years.

Scope change

The bill modifies the scope of the fuel tax calculation by changing the minimum price thresholds and the specific dates when those thresholds become active, thereby altering the revenue generated from fuel sales.

REQUIREMENT

The minimum statewide average rack price for motor fuel used in tax calculations was increased from $1.78 to $2.39 per gallon, with a further adjustment to $2.67 per gallon in the amended text.

TIMELINE

The start date for the annual adjustment of the minimum fuel price was changed from January 1, 2019, to January 1, 2028, altering when the commission begins applying new pricing rules.

The maximum price caps for future years were updated, shifting the effective dates for specific dollar limits from 2024-2026 to 2026-2028.

TECHNICAL

A new Section 2 was added to establish May 6, 2026, as the official effective date for the entire bill.

Amended 2/12/2026 10:02:109 → Amended Excerpts 3/3/2026 20:03:741 · 3 edits

MINOR

This amendment updates the minimum price floor for motor fuel used in calculating Utah's fuel tax. It raises the initial minimum price from $1.78 to $2.67 effective January 1, 2027, and delays the start of annual inflation adjustments from 2019 to 2028. These changes aim to stabilize the tax base by ensuring the minimum price reflects current market realities and future inflation trends.

Scope change

The bill's scope regarding the calculation of the fuel tax rate has been modified to apply new minimum price thresholds and a delayed start date for annual adjustments.

REQUIREMENT

The minimum statewide average rack price for motor fuel was increased from $1.78 to $2.67 per gallon for the year 2027.

The commission will now annually adjust the minimum fuel price based on the Consumer Price Index starting in 2028 instead of 2019.

TIMELINE

The start date for the annual adjustment of the minimum fuel price was delayed from January 1, 2019, to January 1, 2028.

Amended Excerpts 2/12/2026 10:02:109 → Amended 2/12/2026 10:02:109 · 5 edits

MODERATE

This bill amends Utah's motor fuel tax calculation by updating the minimum average rack price used to determine fuel tax rates. It raises the minimum price floor from $1.78 to $2.67 per gallon starting in 2027 and adjusts the annual adjustment mechanism to use Consumer Price Index changes. The bill also reorganizes the statute's structure and updates specific price caps for different years.

Scope change

The bill modifies the statutory framework for calculating motor fuel tax rates by changing the minimum price thresholds and adjustment methodology used in Utah Code Section 59-13-201.

REQUIREMENT

Raised the minimum statewide average rack price for motor fuel from $1.78 to $2.67 per gallon, effective January 1, 2027.

Updated the annual adjustment formula to use the actual percent change in the Consumer Price Index rather than a fixed amount.

Reorganized the maximum price caps, updating specific dollar amounts for calendar years 2024 through 2028 and renumbering the subsections.

TIMELINE

Changed the start date for annual price adjustments from January 1, 2019 to January 1, 2028.

TECHNICAL

Restructured the statute's subsection numbering and formatting, converting some subsections from (i)-(ii) to (b)-(c) and reorganizing the overall layout.

Introduced → Amended Excerpts 2/12/2026 10:02:109 · 4 edits

MODERATE

This amendment updates the minimum fuel price thresholds and adjustment dates in Utah's motor fuel tax law, raising the minimum price floor and changing when annual adjustments begin to better align with inflation and future fiscal planning.

Scope change

The bill's scope remains focused on motor fuel taxation, but the specific financial thresholds and effective dates for price adjustments have been modified.

REQUIREMENT

The minimum statewide average rack price for motor fuel was increased from $1.78 to $2.39 per gallon, effective January 1, 2027.

The maximum price caps for future years were adjusted, with the 2026 cap set at $2.82 and the 2028+ cap set at $2.96 per gallon.

TIMELINE

The start date for annual commission adjustments to the minimum fuel price was changed from January 1, 2019 to January 1, 2028.

TECHNICAL

A markup notation shows an alternative proposed value of $2.67 was considered but the final amendment uses $2.39.

Road Funding Amendments

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