Budget & Taxes

signed · Utah · House Mar 26, 2026

HB 190: Child Care Business Tax Credit

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax credit for small businesses, reducing their tax burden and supporting workforce services through child care.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands tax credit for employer child care, reducing costs for small businesses to provide this key workplace benefit, aligning with workforce support indicators.85% confidence

Sub-Topics Business Taxes Tax Credits

signed · Utah · House Mar 19, 2026

HB 321: Inmate Medical Treatment Rates Amendments

HB 321 establishes that Utah's Department of Health and Human Services must pay University of Utah Hospitals and Clinics the standard Medicaid base rate (not higher rates) for inmate medical care when no contract exists, creating a savings mechanism. It requires the department to deposit 50% of these savings into a new "Inmate Medical Treatment Restricted Account" for correctional health services, while the other 50% returns to the General Fund. The bill mandates annual reports to legislative committees detailing the savings calculations and account balances. This directly affects state departments managing inmate healthcare, hospitals providing services, and incarcerated individuals receiving medical treatment. The policy changes focus on standardizing reimbursement rates and tracking cost savings without altering healthcare delivery.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill standardizes inmate medical rates to save costs, directing 50% of savings to General Fund, promoting fiscal responsibility and budget management.92% confidence ✓ Criminal JusticeSupports Criminal JusticeBill allocates 50% of inmate medical savings to correctional health services, directly funding a key criminal justice component per bill's funding mechanism.90% confidence ✓ HealthcareSupports HealthcareBill redirects 50% of savings from lower inmate medical payments into a dedicated correctional health services account, explicitly funding this healthcare subsector.95% confidence

Sub-Topics Government Spending State Budget Corrections Medicaid

passed · Utah · Senate Mar 7, 2026

SB 189: School District Funding Amendments

SB 189 creates the High Growth District Grant Program to provide $15 million in state funding for school districts experiencing significant enrollment growth. It directly affects districts meeting a specific threshold: those with an average annual net enrollment increase equal to at least 10% of Utah’s total enrollment growth. The program funds land acquisition, facility construction/renovation, and transportation infrastructure expansion to address overcrowding. Eligibility is determined using a formula based on three years of enrollment data, with special rules for newly formed or reorganized districts. The State Board of Education will manage applications, distribution, and annual recalculations of qualifying districts.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $15M state funds for school infrastructure expansion, directly increasing public education budget allocation per bill summary.95% confidence ✓ EducationSupports EducationBill creates $15M grant program specifically for school infrastructure (land, facilities, transportation) to address overcrowding in growing districts, directly advancing K-12 school funding and facilities.95% confidence ✓ TransportationSupports TransportationBill funds transportation infrastructure expansion for school facilities as part of grant program, directly supporting transportation needs within education context.85% confidence

Sub-Topics School Funding

Track

failed · Utah · House Mar 7, 2026

HB 170: School Board Referendum Amendments

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.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill requires voter approval for school tax increases, restricting school boards' authority to enact tax changes without public consent.90% confidence

Track

signed · Utah · Senate Feb 1, 2026

SB 7: National Guard, Veterans Affairs, and Legislature Base Budget

SB 7 is a state budget bill that allocates funding for Utah's National Guard, Veterans Affairs, and legislative operations for fiscal years 2026 and 2027. It appropriates $148.44 million for 2027 operations (including $76.05 million from the General Fund), covering existing programs like National Guard operations, veterans services, and legislative office support. The bill directly affects state agencies including the Utah National Guard, Department of Veterans and Military Affairs, and the Legislature’s offices, funding their ongoing operations through specific line items. It does not create new policies but provides the financial resources for current agency functions as outlined in the budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $148.44M for National Guard, Veterans Affairs, and legislative operations, directly funding essential state programs through appropriations.95% confidence ✓ VeteransSupports VeteransAllocates $76.05M General Fund for veterans services programs as part of state budget appropriations.95% confidence

Sub-Topics State Budget National Guard & Reserve

signed · Utah · House Mar 24, 2026

HB 325: Government Records Classification Amendments

HB 325 modifies Utah's government records law to make certain financial records public while keeping tax exemption details private. It requires all government entities to classify records showing fund receipts or expenditures - such as budgets, grant documents, vendor payments, and financial reports - as public information. Conversely, it classifies any record revealing whether a taxpayer receives property tax exemptions, deferrals, or abatements as private. These changes apply to all Utah government agencies without new funding requirements.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates public access to budget/spending records (e.g., financial reports, vendor payments) promoting fiscal transparency. Keeps tax exemption details private but doesn't alter tax policy. Primary focus supports budget transparency per subje...95% confidence

Sub-Topics Property Tax Tax Incentives Tags Government Transparency

in committee · Utah · Senate Mar 7, 2026

SB 116: Income Tax Rate Modifications

SB 116 modifies Utah's individual income tax rates based on actual state revenue performance. It directly affects Utah taxpayers by setting a formula that lowers the tax rate by 0.01% for every $22.2 million (or more) the state collects in revenue above its forecasted amount. The bill requires the State Tax Commission to annually calculate and publish the adjusted rate, using specific revenue thresholds and cost-per-0.01% figures for fiscal years 2027-2036. This mechanism applies to tax years beginning in 2027 through 2038, with rates initially set at 4.5% for 2027-2028 and then adjusted annually based on revenue outcomes.

Topics ✓ Budget & TaxesSupports Budget & TaxesModifies tax rates downward when revenue exceeds forecasts, providing automatic tax relief and promoting fiscal responsibility through revenue-based adjustments.95% confidence

Sub-Topics Business Taxes Income Tax Revenue

Track

introduced · Utah · House Mar 7, 2026

HB 159: First Responder Volunteer Tax Credit

HB 159 creates a nonrefundable income tax credit for Utah residents who volunteer as first responders. It provides $250 for 100-199 volunteer hours or $500 for 200+ hours per year, directly benefiting certified first responder volunteers who meet the hour requirements. To claim the credit, volunteers must obtain a certification from their agency documenting their hours and retain this record for tax purposes. The credit applies retroactively to taxable years beginning January 1, 2026, and takes effect May 6, 2026. This policy incentivizes community service by reducing tax liability for qualifying volunteers.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing liability for first responder volunteers, providing direct tax relief under income tax framework95% confidence

Sub-Topics Income Tax Tax Credits Tags Public Safety

Track

in committee · Utah · Senate Mar 7, 2026

SB 203: Local Option Sales Tax Amendments

SB 203 allows eligible cities and towns in certain second-class counties (those with a national park, two or more state parks, and a city over 95,000 population) to impose a local sales tax specifically for emergency services. The bill permits up to a 0.33% tax rate after a public hearing or up to 1% tax rate with voter approval, with funds restricted to emergency medical and fire services. It prohibits taxing certain food purchases and requires the tax to be administered under existing sales tax rules. The tax would last 10 years with potential reauthorization, and cities could share funds with neighboring areas through agreements. This directly affects qualifying municipalities seeking new revenue for emergency response.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables local sales tax for emergency services funding, restricting tax to essential public services (medical/fire) with voter approval, aligning with funding essential programs.95% confidence ✓ HealthcareSupports HealthcareBill allocates local sales tax revenue specifically for emergency medical services, directly funding a healthcare component under its restricted use.85% confidence

Sub-Topics Sales Tax Tags Public Safety

Track

signed · Utah · House Mar 24, 2026

HB 329: State Employee Maternity and Leave Amendments

HB 329 increases state employee paid leave for childbirth, adoption, and foster care. It extends postpartum recovery leave from 3 to 9 weeks and adds 9 weeks of paid leave for adopting children under six, plus 3 weeks for fostering children under six. School districts (LEAs) can apply for reimbursement through a new program if they implement similar paid leave policies for their employees, with $3 million appropriated for fiscal year 2027. The bill also updates the Breastfeeding Protection Act to include breast pump use and requires the Department of Human Resource Management to establish rules for administering these leave provisions.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllocates $3 million for LEA reimbursement program, directly funding a new state budget line item to support paid leave policies for employees.90% confidence ✓ EducationSupports EducationBill allocates $3M for school districts to implement paid leave for staff, directly supporting educators through funding and retention benefits, aligning with education support indicators.95% confidence ✓ HealthcareSupports HealthcareIncreases paid maternity/foster care leave and funds reimbursement, improving access to postpartum health services and aligning with breastfeeding protections.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentExpands state employee paid leave benefits (postpartum, adoption, foster care), adds new protections, and funds LEA reimbursement programs, directly advancing worker benefits and protections under Labor & Employment.95% confidence

Sub-Topics Substance Abuse Paid Leave Public Employees