# Utah H.B. 264: Tax Incentives Amendments Utah H.B. 264, Tax Incentives Amendments, is a 2025 General Session House bill sponsored by Kay J. Christofferson (Republican); status signed, last action 2025-03-25 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/UT-HB264-2025GS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah H.B. 264 - State: Utah - Session: 2025 General Session - Title: Tax Incentives Amendments - Status: signed - Chamber: House - Introduced: 2025-01-17 - Last action: 2025-03-25, Governor Signed - Sponsor: Kay J. Christofferson (Republican) - Cosponsors: 1 - Subjects: Energy, Renewable and Clean Energy, Corporate Tax, Income Tax, State Tax Commission, Revenue and Taxation, Individual Income Tax, Tax Credits, Office of Energy Development - Touches household money: yes - Roll calls: 9 (174 yes, 40 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Home energy credits face installation deadline: cost, high. Utah’s residential energy tax credit requires systems to be completed and placed in service before January 1, 2028. Systems finished or placed in service on or after that date do not qualify. The deadline covers individual taxpayers, estates, and trusts. The law took effect May 7, 2025, and applies… - Qualifying solar project tax credit repealed: cost, high. The law repealed Utah’s separate nonrefundable tax credit for qualifying solar projects, effective May 7, 2025. Taxpayers can no longer claim that credit under the repealed provision. This repeal is separate from the deadline for residential energy credits. - Alternative energy development tax credits repealed: cost, low. The law repealed Utah’s nonrefundable alternative energy development tax credits, effective May 7, 2025. The repeal covers both the corporate and individual income tax versions. Eligible energy developers can no longer claim these credits under the repealed provisions. - Business energy credits face installation deadline: cost, low. Utah businesses face a January 1, 2028, cutoff for qualifying energy systems. Systems must be completed and placed in service before that date. This applies to corporate energy credits and commercial energy or hydrogen credits claimed by individuals, estates, and trusts. The law took effect May 7,… ## Sponsors and cosponsors - Sponsor: Kay J. Christofferson (Republican), House - Cosponsor: Brady Brammer (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-02-24 | House | House/ concurs with Senate amendment | pass | 59 | 13 | | | 2025-02-21 | Senate | Senate/ passed 3rd reading | pass | 16 | 7 | | | 2025-02-20 | Senate | Senate/ floor amendment | fail | 0 | 0 | | | 2025-02-20 | Senate | Senate/ passed 2nd reading | pass | 16 | 8 | | | 2025-02-18 | Senate | Senate Comm - Favorable Recommendation | pass | 4 | 1 | | | 2025-02-10 | House | House/ passed 3rd reading | pass | 62 | 10 | | | 2025-01-30 | House | House Comm - Substitute Recommendation | pass | 9 | 0 | | | 2025-01-30 | House | House Comm - Favorable Recommendation | pass | 8 | 1 | | | | Senate | Senate/ floor amendment | fail | 0 | 0 | | ## Actions (40) - 2025-03-25: Governor Signed - 2025-03-12: House/ to Governor (House) - 2025-03-12: House/ received enrolled bill from Printing (House) - 2025-03-06: House/ enrolled bill to Printing (House) - 2025-03-06: Enrolled Bill Returned to House or Senate - 2025-02-26: Draft of Enrolled Bill Prepared - 2025-02-26: Bill Received from House for Enrolling - 2025-02-25: House/ signed by Speaker/ sent for enrolling (House) - 2025-02-25: House/ received from Senate (House) - 2025-02-24: Senate/ to House (Senate) - 2025-02-24: Senate/ signed by President/ returned to House (Senate) - 2025-02-24: Senate/ received from House (Senate) - 2025-02-24: House/ to Senate (House) - 2025-02-24: House/ concurs with Senate amendment (House) - 2025-02-21: House/ placed on Concurrence Calendar (House) - 2025-02-21: House/ received from Senate (House) - 2025-02-21: Senate/ to House with amendments (Senate) - 2025-02-21: Senate/ passed 3rd reading (Senate) - 2025-02-21: Senate/ 3rd reading (Senate) - 2025-02-20: Senate/ passed 2nd reading (Senate) - 2025-02-20: Senate/ floor amendment (Senate) - 2025-02-20: Senate/ 2nd reading (Senate) - 2025-02-19: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-02-19: Senate/ committee report favorable (Senate) - 2025-02-18: Senate Comm - Favorable Recommendation (Senate) - 2025-02-14: Senate/ to standing committee (Senate) - 2025-02-11: Senate/ 1st reading (Introduced) (Senate) - 2025-02-11: Senate/ received from House (Senate) - 2025-02-10: House/ to Senate (House) - 2025-02-10: House/ passed 3rd reading (House) - 2025-02-10: House/ 3rd reading (House) - 2025-01-31: House/ 2nd reading (House) - 2025-01-31: House/ comm rpt/ substituted (House) - 2025-01-30: House Comm - Favorable Recommendation (House) - 2025-01-30: House Comm - Substitute Recommendation (House) - 2025-01-29: House/ to standing committee (House) - 2025-01-23: House/ received fiscal note from Fiscal Analyst (House) - 2025-01-21: House/ 1st reading (Introduced) (House) - 2025-01-21: House/ received bill from Legislative Research (House) - 2025-01-17: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-06: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/HB0264.pdf) - Amended 2/20/2025 16:02:541, 2025-02-20: [PDF](https://le.utah.gov/Session/2025/bills/amended/AV_HB0264S01_2025-02-20_16-02-59.pdf) - Substitute #1, 2025-01-30: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0264S01.pdf) - Introduced, 2025-01-17: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0264.pdf) ## Related bills - S.B. 199: Guardianship Amendments (signed) - H.B. 562: Law Enforcement and Criminal Justice Amendments (signed) - H.B. 493: Medical Examiner Amendments (signed) - H.B. 482: Health and Human Services Reporting Requirements (signed) - S.B. 197: Property Tax Amendments (vetoed) - S.B. 3: Appropriations Adjustments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2025/bills/enrolled/HB0264.pdf) - [Amended 2/20/2025 16:02:541 (PDF)](https://le.utah.gov/Session/2025/bills/amended/AV_HB0264S01_2025-02-20_16-02-59.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0264S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0264.pdf) ## Related - [S.B. 199: Guardianship Amendments](https://policyrisk.com/state-bill/UT-SB199-2025GS) - [H.B. 562: Law Enforcement and Criminal Justice Amendments](https://policyrisk.com/state-bill/UT-HB562-2025GS) - [H.B. 493: Medical Examiner Amendments](https://policyrisk.com/state-bill/UT-HB493-2025GS) - [H.B. 482: Health and Human Services Reporting Requirements](https://policyrisk.com/state-bill/UT-HB482-2025GS) - [S.B. 197: Property Tax Amendments](https://policyrisk.com/state-bill/UT-SB197-2025GS) - [S.B. 3: Appropriations Adjustments](https://policyrisk.com/state-bill/UT-SB3-2025GS) - [Utah bills](https://policyrisk.com/states/utah/bills) - [Utah state hub](https://policyrisk.com/states/utah) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-HB264-2025GS (as of 2026-10-17).