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.
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 37 amends Utah's Used Oil Management Act to increase the recycling fee on lubricating oil sales starting July 1, 2026, and grants the Division of Waste Management rulemaking authority to set future fees beginning July 1, 2027. The bill requires the Division to notify the State Tax Commission 90 days before any fee change takes effect and clarifies that grant funds can be used to hire permitted transporters for curbside used oil collection programs. It directly affects lubricating oil vendors who must collect and remit the fees, and supports used oil collection programs through updated incentive payment rules. The changes take effect May 6, 2026, with the new fee structure beginning July 1, 2026.
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 324 establishes Utah's Outcome-based Investment Grant Pilot Framework, creating a system where state grant funding is tied to measurable project outcomes. It requires grant applicants to submit detailed pre-analysis plans outlining specific metrics and evaluation methods before receiving funds, mandates independent evaluations of funded projects, and sets up oversight by the Legislative Auditor General. The bill appropriates $9 million for fiscal year 2027 (split between the Income Tax Fund and other sources) and includes a sunset date of July 1, 2031, for the pilot program. This framework directly affects state agencies administering grants and organizations seeking funding for projects with defined, trackable results.
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 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.
