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.
HB 521 creates a new Public Education Economic Stabilization Trust Fund managed by the state treasurer, which must receive $350 million annually starting in 2027 from the existing Public Education Economic Stabilization Restricted Account. The bill requires this trust fund to be funded before other one-time appropriations for public education, ensuring priority for education funding during budget cycles. It also exempts the trust fund from standard state financial management laws and corrects how minimum funding levels apply. This directly affects Utah's public education system by mandating a dedicated funding stream for schools and specific programs like the Catalyst Center Grant Program.
HB 375 modifies Utah's Outdoor Adventure Infrastructure Restricted Account to allow up to 2% of funds to cover administrative costs, which were previously restricted. The bill does not appropriate new money but clarifies that existing funds - collected from specific deposits - can now support account management. It maintains the existing distribution rules, requiring at least 15% to state parks, 22% to competitive recreation grants, 53% to larger infrastructure projects, and 10% to the Utah Fairpark district. This change directly affects state agencies managing recreation infrastructure funds, such as the Division of State Parks and Division of Outdoor Recreation. The bill takes effect July 1, 2026.
HB 405 creates a new "State Purchasing Reserve Restricted Account" by imposing a 0.5% administrative fee on state cooperative contracts. Revenue from this fee is deposited into the account and must be invested in precious metals by the state treasurer. The funds can later be used to offset procurement costs for public entities (like local governments or schools) if specific inflation metrics are met, ensuring continuity in purchasing goods and services. This bill directly affects state cooperative contracts and public entities that rely on them for procurement.
SB 78 modifies Utah's property tax relief programs, effective 2027, primarily affecting renters, homeowners, and elderly property owners. It expands eligibility for a renter's credit and adds a two-year recency requirement for homeowner credits and indigent abatements, while prohibiting multiple forms of relief (with exceptions). Key changes include removing annual inflation adjustments for homeowner credits, extending delinquency periods to 10 years for seniors 70+, and setting a 6% interest rate for seniors 65+. The bill also requires counties to provide clearer information about deferral programs and tax relief options on official notices.
HB 229 modifies rules for two state restricted accounts: the Tobacco Settlement Restricted Account and the Electronic Cigarette Substance and Nicotine Product Proceeds Restricted Account. It updates how funds are allocated when legislative appropriations exceed available revenue (requiring sequential, partial funding until exhausted) and adds a sunset review requirement for electronic cigarette account provisions before their automatic repeal. The bill makes technical corrections to ensure consistency but does not appropriate new money. These changes primarily affect state agencies that manage tobacco-related funding, including the Department of Health and Human Services and the State Tax Commission.
HB 141 imposes a 2% tax on international money transfers processed by licensed businesses (like Western Union or MoneyGram) starting January 1, 2027. Customers can avoid the tax by presenting valid ID (e.g., passport, driver’s license) at the time of transfer. Licensed transmitters must collect the tax separately on receipts, remit it quarterly to Utah’s State Tax Commission, and submit annual reports detailing transactions and tax collection. The bill also requires the Department of Financial Institutions to provide the Tax Commission with a list of all licensed transmitters each year.
HB 99 exempts corrective eyeglasses and contact lenses from Utah's sales and use tax by reclassifying them as "prosthetic devices" under existing tax law. This change directly affects consumers purchasing these items, removing a tax burden that previously applied. The bill amends Utah Code Section 59-12-102 to include eyewear in the definition of prosthetic devices, which already qualify for tax exemption. The policy change takes effect immediately upon enactment, with no additional state funding required.
This bill simplifies property tax exemption applications for Utah veterans who are disabled or killed in action, and their surviving spouses or minor children. It requires counties to accept a single application for the exemption unless a veteran's disability rating changes or the claimant changes. Counties can no longer demand repeated proof of disability beyond the initial filing, and the exemption covers 100% of property value for eligible veterans (with 10%+ disability) or survivors of veterans killed in action. The changes apply retroactively with no new state funding required.
HB 5 is a funding bill that allocates $1.3 billion in state funds for Utah's Natural Resources, Agriculture, and Environmental Quality agencies for fiscal years 2026 and 2027. It directly affects the Utah Department of Agriculture and Food, providing specific appropriations for its programs like Animal Industry, Invasive Species Mitigation, Plant Industry, and Marketing. The bill details funding sources (including General Fund and Income Tax Fund) and includes limited provisions for non-lapsing funds to cover specific operational needs like equipment, training, and projects. It does not create new policies but authorizes spending for existing agency operations.
