HB 318 modifies Utah's budget procedures for state agencies that charge other state agencies for services (internal service fund agencies). It requires these agencies to submit detailed rate data to the Governor's Office of Planning and Budget and Legislative Fiscal Analyst *before* billing other agencies, including cost breakdowns and justification for fees. The bill also mandates annual reports on actual costs and revenue for each fee charged. These changes aim to increase transparency around interagency billing without appropriating new funds.
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.
HB 290 expands Utah's child tax credit by raising income thresholds where the credit begins to phase out. It increases the phaseout limits to $30,500 for married filing separately, $49,000 for single/head of household, and $61,000 for joint filers (up from $27,000, $43,000, and $54,000, respectively). This change directly affects Utah taxpayers with qualifying children who previously saw their credit reduced due to higher income. The bill maintains the $1,000-per-child credit amount but allows more families to claim the full credit, with retrospective effect for 2026 tax years. The change takes effect May 6, 2026, and requires no new state funding.
HB 575 reduces Utah's motor fuel tax rate and requires refineries to report production data to the Office of Energy Development. The bill establishes new permitting rules for oil and gas infrastructure projects, including a 120-day processing timeline for applications and coordination between state agencies. These changes directly affect refineries, oil and gas companies building pipelines or storage facilities, and fuel consumers through tax adjustments. The bill appropriates $11.9 million for implementation in fiscal year 2027.
SB 162 adds a sales tax to online digital content, including subscription-based streaming services like Netflix or Spotify. It affects companies providing digital video/audio services and their customers who purchase these subscriptions. The bill clarifies that transactions already subject to a multi-channel video service tax remain exempt from this new tax. These changes update Utah's sales tax rules for digital services without requiring new state spending.
SB 112 modifies Utah's Exemptions Act to protect certain federal tax refunds from being seized by creditors. It specifically allows individuals with unsecured debt to keep the full amount of federal income tax refunds linked to the Earned Income Tax Credit (EITC) or Child Tax Credit, whether the refund is refundable or reduces their tax liability. This change directly affects low-income Utah residents who rely on these credits, ensuring these refunds remain exempt from collection efforts. The bill makes no other policy changes beyond this targeted exemption and technical updates to existing law.
SB 185 amends Utah's Child Welfare Parental Representation Program to expand support for attorneys representing parents in child welfare cases. The bill directly affects parental representation attorneys, particularly those serving indigent parents, by removing the requirement that they must be contracted with the program and allowing the program to provide education, support, and grants for indigent defense services. Key provisions include enabling the program to administer existing interdisciplinary representation services, manage its budget based on prior-year spending (instead of estimated needs), and provide guidance on attorneys' professional duties. The changes aim to streamline program operations without new state funding, effective May 2026.
HB 236 requires local governments (like cities and school districts) proposing property tax increases to follow specific transparency steps. It mandates that these entities make a public statement about considering a tax hike before approval and submit two budgets: one without the proposed tax revenue and another including it if approved. The bill also clarifies the State Tax Commission's power to reject increases that don't meet these requirements. This directly affects how local taxing entities plan and present property tax changes, aiming to increase public accountability without new funding.
HB 410 establishes the Great Salt Lake Preservation Program and its governing board to manage water leasing specifically for preserving Great Salt Lake. It appropriates $5 million (nonlapsing) for the program, creates streamlined leasing processes for water dedicated to the lake, and authorizes the board to enforce leases and address violations. The bill defines key terms, requires reporting by the board and state engineer, and sets a sunset date for the program. It directly affects water rights holders and entities leasing water for Great Salt Lake preservation, focusing on concrete administrative and funding mechanisms.
HB 447 allows remote sales (online, phone, mail) of cigars and pipe tobacco in Utah while establishing new regulatory requirements. It directly affects remote sellers of these products, requiring them to obtain licenses, post bonds, collect state taxes, and comply with reporting rules. The bill creates specific licensing and tax collection mechanisms for these transactions, with criminal penalties for non-compliance. It does not appropriate new funds and updates Utah's tobacco tax code to include these remote sales channels. The law applies to all consumers purchasing cigars or pipe tobacco online within Utah.