Rep. Steve Eliason

Maddy summarySB 43 changes how Utah reviews state income tax credits. It extends the review cycle from three to five years and requires the Office of the Legislative Auditor General to annually audit these credits, either based on recommendations from the Revenue and Taxation Committee or by selecting credits with high usage or fraud risk. This affects state agencies managing tax credits and businesses claiming them, as the audits will assess credit costs, effectiveness, and state benefits. The bill makes procedural changes to existing review processes without creating new credits or appropriating funds.

Maddy summarySB 47 amends Utah's sales and use tax rules by removing a requirement for businesses to collect and remit tax when selling goods or services for storage, use, or consumption in Utah through more than 200 separate transactions. This change primarily affects smaller online or remote sellers who previously had to comply if they hit the 200-transaction threshold but earned under $100,000 in annual revenue from Utah sales. The bill replaces the transaction count rule with a single revenue-based threshold ($100,000 annually), simplifying compliance for many small businesses. It makes no new funding changes and takes effect after the governor signed it on March 26, 2025.

Maddy summarySB 202 modernizes Utah's property tax process by requiring counties to submit preliminary assessment books to the State Tax Commission annually and mandating electronic filing for property valuation appeals. It eliminates newspaper publication for tax increase proposals, adds virtual participation options for public hearings, and requires tax notices to include payment options while removing payment details from valuation notices. The bill also establishes statewide online portals for property data and appeals through the Multicounty Appraisal Trust, and requires county officers to complete training before handling valuations. These changes directly affect counties, taxpayers, and the State Tax Commission, aiming to streamline processes and improve access to property tax information.

Maddy summarySB 151 allows Utah taxpayers to voluntarily contribute to the Statewide Hunger Relief Fund when filing their individual income tax returns, with contributions going directly to the Utah Food Bank to combat hunger statewide. The bill creates a dedicated fund requiring annual disbursements to the Utah Food Bank and includes a safeguard: if contributions average less than $30,000 per year for three consecutive years, the option will be removed from tax forms. Taxpayers must actively choose to contribute; it is not mandatory. The fund becomes operational for tax years beginning January 1, 2025, with the option to opt out if funding falls short.

Maddy summaryUtah's SB 140 amends laws governing law enforcement DNA collection, primarily affecting individuals booked for certain offenses. The bill extends the timeframe for processing DNA samples from 60 days after an outstanding arrest warrant is issued (instead of immediately upon booking) and clarifies that a $150 fee applies only if the person is convicted of a class A misdemeanor or felony. It also requires prosecutors to notify individuals of their right to request DNA destruction if charges are dismissed or convictions are overturned, while ensuring DNA samples are destroyed if no charges are filed within 90 days. The law updates existing statutes without new funding or major procedural shifts.

Maddy summarySB 15 changes Utah's licensing rules for Certified Public Accountants (CPAs). It eliminates the previous work-hour requirement for becoming licensed and instead requires applicants to hold a bachelor's degree with an accounting or business concentration. The bill also allows CPAs licensed in other states to practice in Utah under specific conditions and gives Utah's licensing board authority to issue fines for violations. These changes directly affect individuals seeking CPA licensure in Utah and currently licensed accountants practicing within the state.

Maddy summarySB 129 allows eligible Utah universities to designate up to 75 acres of their owned property as a "development area" for construction or redevelopment projects. It requires universities to create a separate fund for revenue from these areas, use funds only for campus projects or maintenance, and disclose conflicts of interest for trustees involved in development decisions. The bill also mandates that counties collect a local privilege tax on leased property within these areas and distribute the revenue to the university. Universities must hold public hearings, get state board approval, and submit annual reports to the Higher Education Appropriations Subcommittee on each designated area.

Maddy summarySB 59 updates Utah's commercial driver license (CDL) rules. It amends disqualification procedures for CDL holders, requires the Driver License Division to use the federal Drug and Alcohol Clearinghouse (as mandated by federal law), and updates related definitions. The bill directly affects commercial drivers and the state's licensing agency by changing how license suspensions/disqualifications are handled and ensuring compliance with federal drug/alcohol reporting. No new funding is provided, and the changes focus on administrative procedures rather than new restrictions.

Maddy summarySB 115 requires all Utah state correctional facilities and county jails to screen every new inmate for substance use disorders during intake. It mandates facilities to use screening results to guide treatment and programming decisions, and to report related data to the State Commission on Criminal and Juvenile Justice. The bill amends existing laws (Utah Code 17-22-8 and 17-22-32) to add these screening and reporting requirements, including specific protocols for substance use disorder treatment. No new funding is provided for these changes, and the law directly affects inmates in custody and the facilities managing their care.

Maddy summarySB 120 exempts licensed veterinarians in Utah from the state's Controlled Substances Act when prescribing, administering, or dispensing gabapentin for animal patients within their professional scope. This directly affects veterinarians who treat animals with gabapentin, removing regulatory barriers they previously faced under controlled substances rules. The bill creates a new legal exemption (codified as Utah Code 58-37-6.1) specifically for veterinary use of gabapentin, without requiring additional state funding. It takes effect on May 7, 2025, and does not alter regulations for human medical use of the drug.