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.
HB 376 creates the Utah Forest Restoration Institute at Utah State University to improve forest and watershed health. The institute will conduct research, develop wildfire risk mitigation strategies, and coordinate with the existing Watershed Restoration Initiative to fund projects, including emergency requests after natural disasters. The bill appropriates $3.8 million from the Income Tax Fund for fiscal year 2027 to support these efforts. It requires the institute to monitor project effectiveness, review funding requests, and submit annual reports to legislative committees.
SB 217 simplifies regulations for local food producers by redefining raw milk and raw milk products as "homemade food" under Utah's Home Consumption and Homemade Food Act. It removes signage requirements for direct-to-sale farmers markets, clarifies when producers can sell homemade foods at such locations, and exempts these sales from state sales tax. The bill also ensures producers retain ownership of their products sold through representatives and repeals previous Department of Agriculture regulations governing raw milk. These changes primarily affect small-scale food producers, farmers markets, and local direct-to-consumer food businesses.
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.
