Budget & Taxes

in committee · Utah · Senate Mar 7, 2026

SB 309: Single-family Home Rental Modifications

SB 309 requires owners of single-family homes rented to register with local authorities, including property managers. It imposes an excise tax on owners who manage 25 or more rental homes and creates a grant program for municipalities to help transition rental properties to owner-occupied homes. The bill mandates that registration notices be included with 2026 property tax notices and requires the Division of Real Estate to share registered property data with county assessors. It affects rental property owners, local governments, and municipalities, with provisions set to take effect in 2026. The bill includes technical changes but does not appropriate funds for implementation.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes excise tax on large rental owners and funds municipal grants for housing transitions, directly advancing tax revenue and fiscal management.95% confidence ✓ HousingSupports HousingCreates grant program to transition rentals to owner-occupied homes, advancing affordable housing goals through municipal funding and registration requirements.90% confidence

Sub-Topics Business Taxes Property Tax Sales Tax Affordable Housing Landlords Property Taxes

Track

in committee · Utah · Senate Mar 7, 2026

SB 315: Tax Credit Modifications

SB 315 modifies Utah's tax credit rules for donations to the Carson Smith Opportunity Scholarship Program, directly affecting individuals and businesses that donate to this scholarship initiative. The bill allows donors to claim any portion of their tax credit amount (instead of requiring full use) and permits carrying forward or back unused credit amounts for up to three years. This change makes the tax credit more flexible for donors who cannot fully utilize it in a single tax year. The bill takes effect retroactively for taxable years beginning January 1, 2026, and applies to existing tax credit certificates issued under the program.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax credit rules to increase donor flexibility and utilization, promoting broader tax credit adoption under fiscal responsibility.95% confidence ✓ EducationSupports EducationModifies tax credits to increase flexibility for donations to education scholarship program, expanding access to private school funding.90% confidence

Sub-Topics Tax Credits Student Financial Aid

Track

passed · Utah · House Mar 7, 2026

HB 554: State Debt Collection Amendments

HB 554 modifies Utah's debt collection rules to streamline how government entities recover unpaid amounts. It directs the State Tax Commission to apply corporate tax overpayments toward debts under the Crime Victims Restitution Act, allows collections without a court judgment, and standardizes definitions for "accounts receivable" (including fines, restitution, and taxes). The bill also permits the State Debt Collection Fund to retain up to one year's expenses annually and makes technical updates to multiple statutes. These changes primarily affect taxpayers with outstanding debts and government agencies collecting public funds, with no new state funding required.

Topics ✓ Budget & TaxesSupports Budget & TaxesStreamlines tax debt collection, enhances revenue recovery via corporate tax overpayments, and promotes fiscal management efficiency.85% confidence ✓ Criminal JusticeSupports Criminal JusticeBill streamlines restitution collections under Crime Victims Restitution Act, directly supporting victim compensation within criminal justice system.90% confidence

Sub-Topics Business Taxes Debt & Bonds Courts Victims' Rights

Track

introduced · Utah · House Mar 7, 2026

HB 525: Child Care Pilot Program Amendments

HB 525 creates the Child Care Center Employee Subsidy Pilot Program, which provides subsidies to licensed child care centers to reduce tuition costs for their own employees' children. It directly affects licensed child care centers (eligible employers) and their staff (eligible employees) who enroll children at the center but don't qualify for standard income-based subsidies. The program allows centers to receive up to 50% of average monthly tuition costs for each eligible employee's child, funded by a $3 million appropriation from the General Fund for fiscal year 2027. Funds in the new restricted account are designated as nonlapsing, ensuring they remain available for the program's duration. The bill amends existing child care subsidy laws to establish this targeted support, preventing duplicate benefits for the same child under other subsidy programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill allocates state funds (up to 50% tuition subsidies) for child care centers' employees, directly increasing public spending on workforce services and childcare programs.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides subsidies to reduce child care costs for employee children, expanding workforce benefits under Workforce Services and Public Assistance subjects.90% confidence

Sub-Topics Appropriations State Budget

Track

failed · Utah · House Mar 7, 2026

HB 453: Unspent Funding Amendments

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates restricted account for unspent funds, directing efficient fiscal management without new appropriations, aligning with fiscal responsibility.90% confidence

Sub-Topics Appropriations State Budget

Track

introduced · Utah · House Mar 7, 2026

HB 451: Agricultural Amendments

HB 451 creates a small farm assistance program using Utah’s Agriculture Resource Development Fund to provide loans and grants to small farmers owning or leasing active farms under 20 acres. The program covers down payments for land acquisition, equipment purchases, and operational costs related to developing or maintaining agricultural land. It appropriates $20 million for fiscal year 2026, requires the Department of Agriculture to report program progress to a legislative committee, and updates existing fund rules to prioritize small farm support. This directly affects small-scale agricultural producers seeking financial assistance for land expansion or operational needs.

Topics ✓ Budget & TaxesSupports Budget & TaxesAppropriates $20M from Agriculture Fund for small farm loans/grants, directly funding agricultural development within state budget.90% confidence

Tags Agriculture

Track

signed · Utah · Senate Mar 18, 2026

SB 288: Medicaid Provider Amendments

SB 288 requires Utah's Department of Health and Human Services to establish quality standards for Medicaid providers (including managed care entities and fee-for-service providers) and annually report their performance to the legislature. It mandates a new "closed loop referral system" to coordinate social needs care (like housing or food assistance) for Medicaid-eligible individuals, ensuring secure communication and tracking of referrals between providers. The bill appropriates $42.7 million for fiscal year 2027 to fund these requirements, including $16.9 million from the General Fund. This directly affects Medicaid providers through performance evaluations and new reporting duties, while improving care coordination for Medicaid enrollees with social needs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill appropriates $42.7 million for Medicaid provider quality standards and referral system, increasing government spending on public health services.95% confidence ✓ HealthcareSupports HealthcareEstablishes Medicaid quality standards, mandates coordinated social needs referrals, and appropriates $42.7M to improve care access and provider performance for Medicaid recipients.92% confidence

Sub-Topics State Budget Medicaid

failed · Utah · Senate Mar 7, 2026

SB 279: State Homeless Campus Neighbor Tax Credit

SB 279 creates a 50% nonrefundable tax credit for property owners within one mile of designated "homeless services campuses" (facilities offering emergency shelter, mental health services, and support in one location, excluding correctional centers or microshelters). It directly affects qualifying property owners who receive annual tax notices for their land near these campuses. The credit equals half the property taxes paid in the year the tax notice is issued, applied to the owner’s state tax return. This policy aims to offset costs for neighbors of these facilities through a direct tax reduction.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates 50% property tax credit for nearby owners, reducing tax burden - direct tax relief under tax credits subject95% confidence ✓ HealthcareSupports HealthcareBill creates tax credit for properties near campuses offering mental health services, directly advancing access to mental health care through facility incentives.90% confidence ✓ HousingSupports HousingCreates tax credit for property owners near homeless services campuses, incentivizing development of facilities addressing homelessness (directly aligns with housing policy indicators).90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Mental Health Affordable Housing Homelessness Property Taxes

Track

signed · Utah · Senate Mar 25, 2026

SB 287: Targeted Advertising Tax

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on large ad companies, increasing state revenue for budget purposes without specified public service funding.95% confidence

signed · Utah · Senate Mar 18, 2026

SB 281: Senior Nutrition Private Donation Incentives

SB 281 creates a Senior Nutrition Private Donation Matching Fund to encourage private contributions for senior meal programs. Local area agencies serving seniors can qualify for matching funds when they secure new private donations (not from program recipients or in-kind donations) that exceed prior public entity donations by a specific amount. The fund matches these qualifying donations to support home-delivered meals, with distributions based on "area need" factors like senior population served and rural service costs. This directly affects local agencies managing senior nutrition services by providing a mechanism to leverage private funding without new state appropriations.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates state matching fund to leverage private donations for senior meal programs, increasing public funding for essential services without tax increases.95% confidence ✓ HealthcareSupports HealthcareBill creates a matching fund for senior meal programs under Health and Human Services, directly funding nutrition services that support elderly health access and well-being.85% confidence

Tags Seniors