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.
SB 247 would establish a minimum statewide average rack price for motor fuel (gasoline), starting January 1, 2027, initially set at $2.67 per gallon. Beginning January 1, 2028, this minimum price would be adjusted annually based on a formula to account for inflation or other factors. The bill directly affects drivers and businesses that purchase motor fuel by setting a guaranteed floor price for gasoline. This legislation failed in the Senate on March 4, 2026, and did not become law.
SB 285 creates a new "Uninsured Children Dental Care Restricted Account" within Utah's General Fund and appropriates $5 million for fiscal year 2027 to fund dental care for uninsured children. The bill directs the University of Utah School of Dentistry's Oral Health Assistance Program to provide these services across all counties. Funds are nonlapsing for FY2027-28, with excess amounts over $200,000 lapsing to the General Fund starting FY2028-29. This bill directly affects uninsured children in Utah by expanding access to dental care through a dedicated funding mechanism.
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.
SB 97 limits how much surplus funds cities and counties can accumulate in their general funds (capping it at 25% of annual revenue) and changes residential property tax rules. It restricts property tax exemptions to one primary residence per household, requires homeowners to reapply for exemptions if ownership changes or eligibility is questioned, and creates a presumption that business-owned property doesn't qualify for residential exemptions. The bill also prohibits using property tax revenue for capital improvement reserves after a set date and adjusts how property value increases are counted for tax calculations. These changes directly affect local governments managing tax revenues and homeowners seeking property tax exemptions.
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.
SB 231 modifies Utah's property tax system for large energy users (facilities with 100+ megawatts of cumulative electricity demand). It prohibits new tax increment financing agreements (a tool for funding development projects) for projects containing such "large load customers" after May 6, 2026, affecting cities, counties, and special districts. The bill also requires large load customers to notify county auditors and treasurers of their location. These changes adjust how tax revenue is distributed and restrict development funding for major energy consumers.
