# Utah H.B. 77: Tax Modifications Utah H.B. 77, Tax Modifications, is a 2026 General Session House bill sponsored by Steve Eliason (Republican); status signed, last action 2026-03-23 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-HB77-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah H.B. 77 - State: Utah - Session: 2026 General Session - Title: Tax Modifications - Status: signed - Chamber: House - Introduced: 2025-12-23 - Last action: 2026-03-23, Governor Signed - Sponsor: Steve Eliason (Republican) - Cosponsors: 1 - Subjects: Corporate Tax, Income Tax, Property Tax, Privilege Tax, Property Tax Relief, Sales and Use Tax, State Tax Commission, Revenue and Taxation, Individual Income Tax, Local Option Sales Taxes, Local Taxation and Fees, Sales Tax Exemptions, Tax Credits - Touches household money: yes - Roll calls: 8 (141 yes, 1 no in all) - Economic provisions PRIA read: 20 ## Summary No summary available. ## Bill overview: provisions PRIA read - More homeowner relief and appeal rights: benefit, medium. Beginning May 6, 2026, homeowners under 65 can qualify for property-tax deferral or reduction through extreme hardship or disability. Household income must be below the homeowner-credit limit, and they must be unable to pay the tax when due. They must also live in the home at least 10 months of the… - Utah ends estate transfer taxes: benefit, medium. Utah repeals its estate transfer taxes for taxable years beginning on or after January 1, 2026. The repeal covers taxable estates of residents and nonresidents. It also removes the related estate-tax payment and administration rules. - Assessors must review large value jumps: benefit, low. Beginning May 6, 2026, county assessors must review qualifying value jumps before delivering the assessment book. Review applies when residential value rises at least 150% above the prior year's value, or other property rises at least 350%. Increases caused solely by qualifying improvements, zoning… - Covered taxpayers get assessment time limit: benefit, low. Beginning May 6, 2026, the Utah Tax Commission has three years after filing to assess amounts covered by Section 59-11-113. After that period, the commission cannot begin collection proceedings unless a statutory exception applies. The limit depends on the taxpayer having filed a return. - Producer tax rule covers more relatives: benefit, low. The law expands immediate family for the producer sales-tax provision in Section 59-12-104(20)(a). The definition includes children, grandchildren, grandparents, nieces, nephews, parents, siblings, spouses, and spouses of the listed relatives. This extends the provision's family coverage when the p… - Local tax renewals require advance notice: benefit, low. Beginning July 1, 2026, covered local tax renewals require timely notice to the Utah Tax Commission. Notice must arrive at least 90 days before the first day of the calendar quarter when renewal takes effect. This covers specified county, city, and town taxes, including cultural, recreation, zoolog… - New municipalities receive temporary tax revenue: benefit, low. Beginning July 1, 2026, newly incorporated municipalities receive covered county sales and use taxes collected within their boundaries. This applies when the county imposes the tax under the relevant part. Distributions start on the first day of the calendar quarter after incorporation. They end on… - Selected projects avoid property-use tax: benefit, low. Beginning May 6, 2026, specified projects and properties receive exemptions from Utah's privilege tax on use or possession. Added-capacity projects qualify only to the extent subject to impact-alleviation payments, property-tax substitute fees, or property taxes. A qualified stadium is exempt durin… - Housing investors must repay linked credits: cost, high. Beginning May 6, 2026, taxpayers must repay part of their Utah low-income housing credit when federal credit repayment is required. The state repayment equals the allocated Utah credit multiplied by the federal repayment percentage. That percentage is the federal amount recaptured divided by the or… - Extra rental tax funds Fairpark district: cost, medium. The law adds 1.5% to the existing 2.5% tax on covered short-term vehicle rentals during the active collection period. Added revenue goes to the Utah Fairpark Area Investment and Restoration District. The franchise agreement must be dated on or before June 30, 2032. Collection starts on the first da… - Utah changes individual tax credit math: cost, medium. Beginning May 6, 2026, Utah changes the state and local income-tax amount subtracted when calculating its nonrefundable individual credit. Itemizers subtract the amount included and allowed on their federal return, replacing the former $10,000 limit in that definition. The credit remains 6% of Utah… - Utah ends cleaner-fuel tax credit: cost, medium. Utah repeals its tax credit for items using cleaner-burning fuels. Taxpayers cannot claim the repealed credit for taxable years beginning on or after January 1, 2026. The supplied text does not state the credit amount. - Employers and producers face form penalties: cost, low. Beginning January 1, 2026, covered employer and mineral-producer forms face penalties for late, inaccurate, incomplete, or improperly formatted filings. Forms filed more than 14 days but no more than 60 days late cost $30 each, capped at $75,000 yearly. Forms filed more than 60 days late but by Jun… - Mineral producers must file electronically: cost, low. Beginning May 6, 2026, mineral producers required to withhold must file electronic returns for each preceding calendar quarter. Quarterly deadlines are the last day of April, July, October, and January. Each producer must also file an electronic annual return by January 31 of the following year. Pr… - Short rentals get broader tax definition: cost, low. Utah defines a short-term rental as a paid transfer of possession or control lasting less than 30 consecutive days. The definition covers real property, physical goods, and electronically transferred products. Car sharing is excluded. The definition determines which transfers fall within short-term… - Homeowners share common-area tax values: mixed, low. Beginning May 6, 2026, parcels in a recorded subdivision share common areas equally unless recorded documents set different shares. A parcel's ownership document includes that share even without listing it separately. Assessors must use those shares and consider development limits and value transfe… - Rental tax exemptions use new rules: mixed, low. Beginning July 1, 2026, the county vehicle-rental tax exempts household moving vans and temporary replacement vehicles rented under repair or insurance agreements. Vehicles also qualify with a gross vehicle weight rating of at least 14,001 pounds. That replaces the former test based on registration… - Business tax election continues beyond 2025: mixed, low. Beginning May 6, 2026, eligible pass-through businesses can elect entity-level tax without the former tax-year window ending in 2025. Disregarded pass-through entities are excluded. The tax equals the applicable percentage times voluntary taxable income, and businesses must notify affected final ow… - Sellers get revised bundle tax rules: mixed, low. For sales-tax bundles, an item counts as free only when including it does not change the purchased item's price. Separately identifying an item on binding sales documents or buyer-accessible supporting documents prevents treatment as one nonitemized price. Sellers must use either purchase price or… - Organizations use Utah income allocation rules: mixed, low. Beginning May 6, 2026, Utah defines unrelated business income using the federal tax definition. Only income assigned to Utah under state allocation or apportionment rules counts as Utah unrelated business income. Those rules determine the amount included in an affected organization's state tax base. ## Sponsors and cosponsors - Sponsor: Steve Eliason (Republican), House - Cosponsor: Daniel McCay (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-06 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-02-06 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-02-06 | Senate | Senate/ passed 3rd reading | pass | 27 | 1 | | | 2026-02-05 | Senate | Senate/ passed 2nd reading | pass | 25 | 0 | | | 2026-02-02 | Senate | Senate Comm - Favorable Recommendation | pass | 6 | 0 | | | 2026-01-27 | House | House/ passed 3rd reading | pass | 72 | 0 | | | 2026-01-27 | House | House/ floor amendment | fail | 0 | 0 | | | 2026-01-21 | House | House Comm - Favorable Recommendation | pass | 11 | 0 | | ## Actions (34) - 2026-03-23: Governor Signed - 2026-03-12: House/ to Governor (House) - 2026-03-12: House/ received enrolled bill from Printing (House) - 2026-03-10: House/ enrolled bill to Printing (House) - 2026-03-10: Enrolled Bill Returned to House or Senate - 2026-02-10: Draft of Enrolled Bill Prepared - 2026-02-10: Bill Received from House for Enrolling - 2026-02-06: House/ signed by Speaker/ sent for enrolling (House) - 2026-02-06: House/ received from Senate (House) - 2026-02-06: Senate/ to House (Senate) - 2026-02-06: Senate/ signed by President/ returned to House (Senate) - 2026-02-06: Senate/ passed 3rd reading (Senate) - 2026-02-06: Senate/ uncircled (Senate) - 2026-02-06: Senate/ circled (Senate) - 2026-02-06: Senate/ 3rd reading (Senate) - 2026-02-05: Senate/ passed 2nd reading (Senate) - 2026-02-05: Senate/ 2nd reading (Senate) - 2026-02-03: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-02-03: Senate/ committee report favorable (Senate) - 2026-02-02: Senate Comm - Favorable Recommendation - 2026-01-30: Senate/ to standing committee (Senate) - 2026-01-28: Senate/ 1st reading (Introduced) (Senate) - 2026-01-27: Senate/ received from House (Senate) - 2026-01-27: House/ to Senate (House) - 2026-01-27: House/ passed 3rd reading (House) - 2026-01-27: House/ floor amendment (House) - 2026-01-27: House/ 3rd reading (House) - 2026-01-22: House/ 2nd reading (House) - 2026-01-22: House/ committee report favorable (House) - 2026-01-21: House Comm - Favorable Recommendation - 2026-01-20: House/ to standing committee (House) - 2026-01-20: House/ 1st reading (Introduced) (House) - 2026-01-14: House/ received bill from Legislative Research (House) - 2025-12-23: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-10: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/HB0077.pdf) - Amended 1/27/2026 11:01:361, 2026-01-27: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_HB0077_2026-01-27_11-54-43.pdf) - Introduced, 2025-12-23: [PDF](https://le.utah.gov/Session/2026/bills/introduced/HB0077.pdf) ## Related bills - H.B. 94: Criminal Accounts Receivable Amendments (signed) - H.B. 101: Firearm Background Check Amendments (signed) - H.B. 178: School Zone Speeding Amendments (signed) - H.B. 134: Offender Transfer Amendments (signed) - H.B. 136: Unlicensed Driver Amendments (signed) - H.B. 220: Public Safety Data Amendments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/HB0077.pdf) - [Amended 1/27/2026 11:01:361 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_HB0077_2026-01-27_11-54-43.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/HB0077.pdf) ## Related - [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS) - [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS) - [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS) - [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS) - [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS) - [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS) - [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-HB77-2026GS (as of 2026-10-14).