All Roll Calls
Yes: 134 • No: 1
UtahS.B. 162026 General SessionSenateWALLET
Tax Credit Review Process Amendments
Sponsored By: Daniel McCay (Republican)
Signed by Governor
Corporate TaxIncome TaxRevenue and TaxationIndividual Income TaxTax Credits
Your PRIA Score
Score Hidden
Personalized for You
How does this bill affect your finances?
Sign up for a PRIA Policy Scan to see your personalized alignment score for this bill and every other piece of legislation we track. We analyze your financial profile against policy provisions to show you exactly what matters to your wallet.
Bill Overview
Analyzed Economic Effects
5 provisions identified: 0 benefits, 1 costs, 4 mixed.
Large pass-through tax refund rules
Pass-through entities can claim a refund when qualifying excess withholding is $250,000 or more. File after you file your income tax return, and within 30 days of the earlier of filing or the due date, including extensions. The commission may require documents and sets the rules. The refund equals the qualifying excess withholding. Effective May 6, 2026.
Enterprise zone tax credit ends
The law repeals the nonrefundable enterprise zone tax credit after 2026. This applies to both corporate and individual income tax codes. Taxpayers cannot claim this credit for tax years after 2026. Repeal takes effect December 31, 2026.
Radioactive waste tax deposit repealed
The law repeals the rule for depositing revenue from the radioactive waste facility expansion tax on July 1, 2026. This changes how the state handles that tax money.
Farm fuel tax refunds and funding
The state funds approved farm fuel tax refunds from motor fuel taxes. Each year the Division of Finance moves money from the Transportation Fund to the Income Tax Fund equal to refunds claimed. Only a person can be a claimant; estates and trusts cannot file. Effective May 6, 2026.
Youth prevention committee rules repealed
On July 1, 2030, the law removes two clauses tied to the Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Committee. This changes program governance and does not change direct payments to households.
Free Policy Watch
You just read the policy. Now see what it costs you.
Pick a topic. PRIA runs your household against live legislation and sends you a free personalized readout.
Pick a topic to get started
Sponsors & Cosponsors
Sponsor
Daniel McCay
Republican • Senate
Cosponsors
Steve Eliason
Republican • House
Roll Call Votes
House vote • 2/5/2026
House/ passed 3rd reading
Yes: 69 • No: 1
House vote • 1/29/2026
House Comm - Favorable Recommendation
Yes: 11 • No: 0
Senate vote • 1/20/2026
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 26 • No: 0
Senate vote • 1/20/2026
Senate/ motion to reconsider
Yes: 0 • No: 0
Senate vote • 1/20/2026
Senate/ floor amendment
Yes: 0 • No: 0
Senate vote • 1/20/2026
Senate/ passed 2nd & 3rd readings/ suspension
Yes: 28 • No: 0
Actions Timeline
Governor Signed
3/23/2026Senate/ to Governor
3/11/2026SenateSenate/ received enrolled bill from Printing
3/11/2026SenateSenate/ enrolled bill to Printing
3/2/2026SenateEnrolled Bill Returned to House or Senate
3/2/2026Draft of Enrolled Bill Prepared
2/9/2026Bill Received from Senate for Enrolling
2/9/2026Senate/ signed by President/ sent for enrolling
2/5/2026SenateSenate/ received from House
2/5/2026SenateHouse/ to Senate
2/5/2026HouseHouse/ signed by Speaker/ returned to Senate
2/5/2026HouseHouse/ passed 3rd reading
2/5/2026HouseHouse/ 3rd reading
2/5/2026HouseHouse/ 2nd reading
1/30/2026HouseHouse/ committee report favorable
1/30/2026HouseHouse Comm - Favorable Recommendation
1/29/2026House/ to standing committee
1/26/2026HouseHouse/ 1st reading (Introduced)
1/21/2026HouseHouse/ received from Senate
1/21/2026HouseSenate/ to House
1/20/2026SenateSenate/ passed 2nd & 3rd readings/ suspension
1/20/2026SenateSenate/ floor amendment
1/20/2026SenateSenate/ 2nd & 3rd readings/ suspension
1/20/2026SenateSenate/ motion to reconsider
1/20/2026SenateSenate/ passed 2nd & 3rd readings/ suspension
1/20/2026Senate
Bill Text
Enrolled
3/2/2026
Amended 1/20/2026 15:01:582
1/20/2026
Introduced
12/4/2025
Related Bills
Take It Personal
Get Your Personalized Policy View
Take the PRIA Score to see how policy affects your household, then upgrade to PRIA Full Coverage for year-round monitoring.
Already have an account? Sign in