Maddy summaryHB 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.
Rep. Kay Christofferson
Sponsored bills
Maddy summaryHB 298 requires Utah's State Board of Education to create and maintain a public library of standardized school building designs for elementary, middle, high, and multi-level schools. School districts and charter schools must own and submit publicly funded designs to this library, while also using the library for new construction projects. The bill mandates life-cycle cost analysis, safety compliance, cost transparency, and competitive bidding for design fees, with designs required to meet accessibility standards and adapt to local needs. This directly affects all Utah public school districts, charter schools, and architects/engineering firms working on school construction projects.
Maddy summaryHB 335 exempts law enforcement officers in county sheriff's offices holding ranks of lieutenant or higher from competitive hiring requirements under county merit systems, career service, or civil service rules. This change directly affects sheriff's office personnel at or above the lieutenant rank, allowing their positions to bypass standard competitive hiring processes. The bill clarifies that these officers are no longer subject to the same civil service regulations as other county employees. It also includes technical updates to related Utah Code sections without appropriating new funds.
Maddy summarySB 174 amends governance rules for large public transit districts in Utah, which serve areas with over 65% of the state's population across two or more counties. It requires all fixed guideway projects (like light rail infrastructure) to be supervised by the Utah Department of Transportation, regardless of whether state funds are used. The bill also adjusts board of trustees roles, mandates annual reports on reduced fare contracts, and updates planning requirements for these districts. These changes apply specifically to large transit districts, not smaller ones, and do not appropriate new funding.
Maddy summaryHB 264 modifies Utah's clean energy tax incentives by limiting eligibility for corporate and individual income tax credits to systems placed in service before January 1, 2035. It also ends specific credits, including the individual tax credit for qualifying solar projects and corporate/individual credits for alternative energy development. These changes directly affect homeowners installing solar systems and businesses developing clean energy projects who previously claimed these credits. The bill removes existing tax breaks while setting a new deadline for claiming credits, with no new funding allocated. The changes take effect retroactively upon enactment.
Maddy summarySB 251 creates a conditional registration process for new commercial vehicles owned by passenger rental car businesses in Utah. It allows these businesses to temporarily register vehicles without a manufacturer's statement of origin (which they are entitled to but haven't received) if they've paid all taxes/fees, have physical possession, and a qualified inspector verifies the vehicle's identification number. The temporary registration lasts 12 months and cannot be renewed until a permanent Utah title is obtained. During this period, the vehicle cannot be sold or transferred without a title, and if a title isn't secured within 10 months, the registration is revoked and the vehicle must get a title before being registered again. The bill applies the same registration fees as standard commercial vehicles.
Maddy summarySB 27 makes technical updates to Utah's Motor Vehicle Division rules to clarify existing regulations. It defines terms for trailers, motorboats, and motorcycles; allows personal vehicle fleets to be registered as a single fleet; and clarifies that modified off-highway motorcycles can be street-legal. The bill also adjusts motorboat insurance notification requirements (only April-October) and simplifies sales tax earmarks for vehicle registration. These changes primarily affect vehicle owners, dealers, and the Motor Vehicle Division in administrative processes, with no new funding or major policy shifts.
Maddy summaryHB 229 amends Utah's corridor preservation rules to explicitly include fixed guideway public transit facilities (like light rail or dedicated bus corridors) alongside traditional highways. This change directly affects public transit projects, such as rail line expansions or new transit stations, by requiring corridor preservation for these infrastructure developments. The bill defines key terms like "fixed guideway" and "public transit facility" to ensure these transit projects receive the same corridor protection as roadways. It makes technical updates to transportation codes without appropriating new funds, focusing solely on aligning preservation rules with modern transit planning needs.
Maddy summarySB 96 requires Utah's Department of Transportation to conduct public outreach and education about advanced air mobility (AAM), including explaining potential benefits, use cases, and economic impacts. The bill also directs the department to develop an AAM toolkit and clarifies key terms like "advanced air mobility system" in state law. These provisions directly affect Utah residents, local communities, and industry stakeholders by establishing communication channels and standardized definitions for emerging AAM technologies. The bill makes no new funding or regulatory changes but focuses on education and terminology to support future AAM development.
Maddy summarySB 139 requires Utah's Office of the Property Rights Ombudsman to post specific information about mineral rights and eminent domain on its website. The website must include definitions of "fee simple title," explanations of how eminent domain affects mineral interests, and clear notices about compensation options and the ability to request separate valuations for mineral rights. This information directly helps property owners - especially those with mineral rights - understand their legal protections when government entities seek to acquire land. The bill mandates these updates to existing website content without changing eminent domain laws or requiring new funding. It becomes effective May 7, 2025.