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.
HB 235 reduces Utah's corporate and individual income tax rates from 4.5% to 4.45% for tax years beginning on or after January 1, 2026. It directly affects Utah corporations and residents who pay state income tax, lowering their tax burden slightly. The bill amends three key tax code sections (59-7-104, 59-7-201, and 59-10-104) to reflect the new rate, with no new state funding required. The change applies retroactively to 2026 tax years and takes effect on May 6, 2026.
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.
HB 210 modifies Utah's Individual Income Tax Act to reduce tax burdens for certain filers. It removes marriage penalties by setting half the income phaseout limits for single, head of household, and married filing separately filers compared to joint filers, and creates a new nonrefundable tax credit for married filers. The bill directly affects Utah taxpayers with these filing statuses, particularly married couples who file separately. It applies retroactively to prior tax years, requires no new state funding, and amends multiple tax code sections to implement these changes.
HB 43 creates Utah's School Safety Support Program to fund school safety measures like personnel, infrastructure, and emergency protocols. It directs state funding to school districts and charter schools based on enrollment (with a 20% equal share for all charters and 80% per student), requiring schools to submit safety plans and annual reports to receive funds. The bill protects this program from funding cuts during enrollment declines and adds it to existing education programs eligible for annual inflation adjustments. No new money is appropriated - funding comes from existing state education budgets. The program applies to all public schools meeting safety requirements under Utah's School Security Act.
