HB 462 creates a $325,000 grant program to provide internet access on school buses for extended trips (over 60 minutes one-way) in rural Utah school districts. It targets districts with schools in specific rural counties or fewer than 3,000 students, requiring at least two buses per district to be equipped with internet systems. Districts must maintain the service for three years, follow the same internet safety rules as school buildings, and can combine grant funds with their own to cover additional buses or service time. The program takes effect July 1, 2026, and is funded through the 2026-2027 fiscal year.
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.
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 324 removes a $400,000 annual cap on funds the Utah Marriage Commission receives from county marriage license fees. It affects county clerks who collect marriage license fees, as they must now send all funds above $400,000 from these fees directly to the state General Fund instead of capping them for the Commission. The bill does not change existing $10 contributions for Children's Legal Defense or domestic violence shelters, which remain unchanged. This is a technical adjustment to fee distribution rules without creating new fees or altering other provisions.
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 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 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 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.
