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 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.
SB 16 amends the process for agricultural businesses to claim tax refunds on motor fuel used for nonhighway farming activities. It requires claimants to retain original invoices as proof and limits each business to one annual refund claim. The bill specifies that refunds are processed only after commission approval of the claim. This directly affects farmers and agricultural operations purchasing fuel for off-highway use, streamlining their existing refund procedure without creating new tax credits.
SB 60 lowers 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 corporations operating in Utah and residents filing state income taxes. The bill reduces the tax rate on both corporate franchise income and individual state taxable income, with the change applying retroactively to the 2026 tax year. No new state spending is involved, as the bill only adjusts existing tax rates.
SB 73 requires online platforms providing content deemed harmful to minors to implement age verification systems. It imposes an excise tax on these platforms, with revenues funding mental health programs and enforcement through the Division of Consumer Protection. The bill creates two dedicated accounts for these funds and grants the Division authority to investigate violations, impose fines, and establish verification standards. Platforms failing to comply face civil penalties, while approved verification methods receive a safe harbor from liability.
HB 148 creates a School Meals Debt Relief Fund, allowing Utah taxpayers to voluntarily contribute to the fund when filing their state income tax returns. Local school districts must report their outstanding student meal debt to the State Board of Education, which then distributes funds based on each district's proportion of total statewide school meal debt. School districts must use these funds solely to pay off unpaid student meal balances, and any unused funds must be returned within 60 days for redistribution to other qualifying districts. The program begins for tax years starting January 1, 2026, with the State Board of Education managing data collection and fund distribution.
HB 300 extends a 5-year "hold harmless" period for school districts that reduce their tax rates due to changes in property valuation. This protects districts from losing state funding guarantees if they proportionally lower all local tax levies (voted, board, and capital). The bill phases out excess state funding received in 2025 over three years (2026-2028), requiring districts to gradually reduce payments until 2029. It does not appropriate new funds but adjusts how existing state guarantee money is distributed to maintain stability during tax rate changes.
SB 216 proposes adjusting state funding for public colleges based on changes in student enrollment trends. It would calculate funding by comparing five-year average enrollment data (for resident students) between two consecutive five-year periods and adjusting support based on whether enrollment increased or decreased. This funding mechanism directly affects public higher education institutions in the state, tying their state appropriations to measurable enrollment performance. The bill is currently under review by the Senate Education Committee and has not yet become law.
