SB 209 designates Gooseberry Narrows as a state park upon meeting three conditions: the Division of State Parks managing all federally-owned land there, completing a feasibility study by November 2026, and securing legislative funding. The bill requires the Division to study dam feasibility, land acquisition costs, and water rights needs, then report findings to the Natural Resources Committee. It authorizes the Division to acquire land via donations, exchanges, or purchases, coordinate with the U.S. Forest Service for land management, and consult with local governments holding property or water rights in the area. The bill has no funding attached and takes effect May 2026.
HB 376 creates the Utah Forest Restoration Institute at Utah State University to improve forest and watershed health. The institute will conduct research, develop wildfire risk mitigation strategies, and coordinate with the existing Watershed Restoration Initiative to fund projects, including emergency requests after natural disasters. The bill appropriates $3.8 million from the Income Tax Fund for fiscal year 2027 to support these efforts. It requires the institute to monitor project effectiveness, review funding requests, and submit annual reports to legislative committees.
SB 217 simplifies regulations for local food producers by redefining raw milk and raw milk products as "homemade food" under Utah's Home Consumption and Homemade Food Act. It removes signage requirements for direct-to-sale farmers markets, clarifies when producers can sell homemade foods at such locations, and exempts these sales from state sales tax. The bill also ensures producers retain ownership of their products sold through representatives and repeals previous Department of Agriculture regulations governing raw milk. These changes primarily affect small-scale food producers, farmers markets, and local direct-to-consumer food businesses.
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 537 exempts sales of tickets for the 2034 Olympic and Paralympic Winter Games from Utah's sales and use tax. This directly affects ticket buyers purchasing tickets for these specific events. The bill amends existing tax code sections to add Olympic tickets as a defined exemption, making them tax-free like other listed exemptions (e.g., certain food sales or religious institution transactions). The exemption applies only to tickets for the 2034 Games and does not involve new state spending.
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.
