SB 151 modifies how Utah allocates insurance premium tax revenue to fund public safety. It directs $5 million in FY 2027 toward firefighter retirement programs and creates a new Motor Vehicle Safety Impact Account to fund hiring new Highway Patrol troopers through annual transfers from insurance tax revenue. The bill clarifies funding priorities for firefighter retirement, requires the state to notify lawmakers if excess revenue is collected, and repeals outdated provisions. These changes directly affect firefighters' retirement benefits and Highway Patrol staffing levels.
HB 416 creates the Firefighter Cancer Benefit Trust Fund to provide financial support for firefighters diagnosed with cancer presumed to be work-related. The bill redirects existing revenue from property and life insurance premiums (specifically 50% of the first $4 million from property insurance tax and 10% of the first $1 million from life insurance tax) to fund this trust, replacing prior allocations. The trust fund, administered by an 11-member board (including firefighters, fire chiefs, medical experts, and officials), will cover benefits for affected firefighters and their families, with assets protected from creditor claims. This bill modifies tax distribution rules without new appropriations, directly affecting Utah firefighters with presumptive cancer diagnoses under existing law.
HB 492 creates the State Housing Infrastructure Partnership Fund and Board to provide loans for housing-related infrastructure projects. It directly affects municipalities, counties, and other qualifying local governments by authorizing the Board to issue loans from the $100 million fund to finance system improvements (like water systems, roads, or sewer facilities) that support housing construction. The bill requires loan recipients to prioritize projects including starter homes and transfers duties from the repealed Affordable Housing Infrastructure Grant Board to the new Board. It also establishes reporting requirements and rulemaking authority for the Board to manage the fund.
HB 545 modifies Utah's budgetary accounts and fund management. It changes the names of two accounts (Agriculture Conservation Easement Account and LeRay McAllister Working Farm and Ranch Fund), repeals five existing funds (including Navajo Water Rights and Alternative Fuel Grant Programs), and creates the new Energy Development Infrastructure Fund to provide loans for nuclear power infrastructure. The bill also clarifies grant administration rules, prohibits agencies from using grant funds to manage grants unless specified, and adjusts reporting requirements for competitive grants. These changes primarily affect state agencies managing public funds, conservation programs, and energy infrastructure projects.
HB 599 amends Utah's social services funding to redirect interest earned from the Medicaid ACA Fund into the General Fund, freeing up $759,700 annually for 2026-2027. It adds immunosuppressive drugs to Medicaid's preferred drug list and transitions the Children's Health Insurance Program (CHIP) into Medicaid, with dental services for CHIP beneficiaries to be provided through the University of Utah School of Dentistry. The bill also allocates funds from electronic cigarette taxes to support substance use treatment and prevention services. These changes directly affect Medicaid beneficiaries, CHIP enrollees (now covered under Medicaid), and individuals seeking substance use treatment.
SB 287 imposes an annual tax on companies that deliver targeted advertising in Utah and meet specific revenue thresholds: $1 million or more in Utah-targeted ad revenue and $100 million or more in total targeted ad revenue (50% of their overall revenue). The tax rate is calculated based on the company’s Utah-targeted ad revenue, using a formula that compares Utah ad impressions to total impressions. Companies must file annual returns with Utah’s State Tax Commission, and collected revenue will fund a dedicated restricted account for tax administration. The tax begins January 1, 2027, and applies only to qualifying large advertising entities meeting these financial criteria.
HB 247 redirects $125,000 annually from brine shrimp tax revenue to the Sovereign Lands Management Account instead of the Species Protection Account. This change affects how funds from brine shrimp harvesting are allocated, specifically directing a portion toward Great Salt Lake management projects under the Sovereign Lands Account. The bill does not create new funding but modifies existing revenue streams, with the remainder of brine shrimp tax revenue continuing to fund species protection efforts as before. It makes technical adjustments to Utah code sections governing these accounts.
HB 337 increases taxes on cigarettes and changes how taxes are calculated for other nicotine products. It raises the cigarette tax rate and shifts taxation for moist snuff and alternative nicotine products from a weight-based system to a percentage of the manufacturer's sales price. The bill also repeals tax reductions previously available for certain modified-risk tobacco products. These changes directly affect tobacco manufacturers, retailers, and consumers who purchase these products in Utah.
HB 185 establishes new rules and funds for carbon credit transactions in Utah. It creates a Carbon Credit Investment Fund funded by a 19% assessment on carbon credit sales (administered by the State Tax Commission) and a Carbon Credit Litigation Fund. The bill requires carbon credit brokers to hold licenses, imposes criminal penalties for unlicensed sales, and gives the Office of Energy Development a right of first refusal to purchase in-state carbon credits. State agencies must report carbon credit details and deposit sale revenue into the General Fund, while 5% of the Investment Fund’s annual earnings go to rural counties and eligible rural colleges meeting specific enrollment and completion rate criteria.
SB 209 designates Gooseberry Narrows as a state park upon meeting three conditions: the Division of State Parks managing all federally-owned land there, completing a feasibility study by November 2026, and securing legislative funding. The bill requires the Division to study dam feasibility, land acquisition costs, and water rights needs, then report findings to the Natural Resources Committee. It authorizes the Division to acquire land via donations, exchanges, or purchases, coordinate with the U.S. Forest Service for land management, and consult with local governments holding property or water rights in the area. The bill has no funding attached and takes effect May 2026.
