HB 190 expands Utah's tax credit for employers providing child care by increasing the credit rate for small businesses to 30% (from 10%) of eligible child care costs and allowing credits for off-site child care facilities employers don't own. It removes a previous requirement that employers must have claimed a construction-related credit to qualify for the child care credit. The bill directly affects Utah employers who provide child care for employees, particularly small businesses meeting IRS Section 45F criteria. The changes apply retroactively and make no new state funding appropriations.
HB 507 establishes a State Reinvestment Restricted Account to collect and manage funds from specific economic development activities. It prohibits local governments from offering incentives for large data centers (with exceptions), creates new development zones for housing, transit, and other projects, and requires counties/cities to follow specific rules for zone creation and funding. The bill sets a 2028 deadline for creating certain zones like home ownership promotion areas and coordinates with another economic development bill (H.B. 475). It affects local governments, counties, cities, and the Utah Inland Port Authority by modifying how they manage economic development projects and tax increment funds.
HB 425 restricts how Utah cities and towns can charge certain fees. It bars cities from imposing general fees for broadband internet or public safety services (like police/fire) on the public, with limited exceptions (e.g., fees for bonds issued before 2026 must end by 2027). Similarly, towns cannot charge general fees for public safety services, except for existing fees tied to agreements between towns or volunteer services, which must be renewed every three years. The bill also creates a new process for municipalities to establish transportation utility fees (for services like roads), requiring annual reviews, appeal mechanisms, and local referendums for new fees.
HB 453 creates a new "Unspent Balances Restricted Account" to manage state funds that would otherwise expire at fiscal year-end. It requires the Division of Finance to annually transfer specified percentages of unspent balances from various state accounts into this restricted account. The bill directs how money in this account can be used, though it does not appropriate new funds. This affects all state agencies and departments that hold unspent funds at the end of the fiscal year, ensuring those funds are redirected for specific purposes rather than returned to the general fund.
HB 235 reduces Utah's corporate and individual income tax rates from 4.5% to 4.45% for tax years beginning on or after January 1, 2026. It directly affects Utah corporations and residents who pay state income tax, lowering their tax burden slightly. The bill amends three key tax code sections (59-7-104, 59-7-201, and 59-10-104) to reflect the new rate, with no new state funding required. The change applies retroactively to 2026 tax years and takes effect on May 6, 2026.
HB 157 amends various Utah laws related to the Department of Natural Resources (DNR). It changes how the DNR handles employee work periods, allows water rights records to be kept electronically or physically, and adjusts rules for water rights after contract issues. The bill removes a cap on low-interest loans for water metering, ends the Alternative Energy Development Tax Credit Act, and repeals funding rules for a watershed program. It appropriates $5 million from the General Fund for DNR operations in fiscal year 2027. The changes primarily affect DNR staff, water rights holders, and entities managing water resources in Utah.
HB 375 modifies Utah's Outdoor Adventure Infrastructure Restricted Account to allow up to 2% of funds to cover administrative costs, which were previously restricted. The bill does not appropriate new money but clarifies that existing funds - collected from specific deposits - can now support account management. It maintains the existing distribution rules, requiring at least 15% to state parks, 22% to competitive recreation grants, 53% to larger infrastructure projects, and 10% to the Utah Fairpark district. This change directly affects state agencies managing recreation infrastructure funds, such as the Division of State Parks and Division of Outdoor Recreation. The bill takes effect July 1, 2026.
SB 78 modifies Utah's property tax relief programs, effective 2027, primarily affecting renters, homeowners, and elderly property owners. It expands eligibility for a renter's credit and adds a two-year recency requirement for homeowner credits and indigent abatements, while prohibiting multiple forms of relief (with exceptions). Key changes include removing annual inflation adjustments for homeowner credits, extending delinquency periods to 10 years for seniors 70+, and setting a 6% interest rate for seniors 65+. The bill also requires counties to provide clearer information about deferral programs and tax relief options on official notices.
HB 170 amends Utah's laws to establish a clearer process for school district residents to hold referendums on certain school board decisions. Specifically, it allows voters who live within a school district to petition for a vote on laws passed by their local school board that increase taxes or create new taxes, subject to limited exceptions. The bill defines key terms related to referendums and makes technical updates to existing statutes, but does not appropriate new funding or create new financial obligations. This directly affects school district residents seeking to challenge tax-related decisions through a voter referendum.
HB 43 creates Utah's School Safety Support Program to fund school safety measures like personnel, infrastructure, and emergency protocols. It directs state funding to school districts and charter schools based on enrollment (with a 20% equal share for all charters and 80% per student), requiring schools to submit safety plans and annual reports to receive funds. The bill protects this program from funding cuts during enrollment declines and adds it to existing education programs eligible for annual inflation adjustments. No new money is appropriated - funding comes from existing state education budgets. The program applies to all public schools meeting safety requirements under Utah's School Security Act.
