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.
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.
HB 337 increases taxes on cigarettes and changes how taxes are calculated for other nicotine products. It raises the cigarette tax rate and shifts taxation for moist snuff and alternative nicotine products from a weight-based system to a percentage of the manufacturer's sales price. The bill also repeals tax reductions previously available for certain modified-risk tobacco products. These changes directly affect tobacco manufacturers, retailers, and consumers who purchase these products in Utah.
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.
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 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.
HB 157 amends various Utah laws related to the Department of Natural Resources (DNR). It changes how the DNR handles employee work periods, allows water rights records to be kept electronically or physically, and adjusts rules for water rights after contract issues. The bill removes a cap on low-interest loans for water metering, ends the Alternative Energy Development Tax Credit Act, and repeals funding rules for a watershed program. It appropriates $5 million from the General Fund for DNR operations in fiscal year 2027. The changes primarily affect DNR staff, water rights holders, and entities managing water resources in Utah.
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 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.
