# Utah S.B. 16: Tax Credit Review Process Amendments Utah S.B. 16, Tax Credit Review Process Amendments, is a 2026 General Session Senate bill sponsored by Daniel McCay (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-SB16-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 16 - State: Utah - Session: 2026 General Session - Title: Tax Credit Review Process Amendments - Status: signed - Chamber: Senate - Introduced: 2025-12-04 - Last action: 2026-03-23, Governor Signed - Sponsor: Daniel McCay (Republican) - Cosponsors: 1 - Subjects: Corporate Tax, Income Tax, Revenue and Taxation, Individual Income Tax, Tax Credits - Touches household money: yes - Roll calls: 6 (134 yes, 1 no in all) - Economic provisions PRIA read: 5 ## Summary No summary available. ## Bill overview: provisions PRIA read - Enterprise zone tax credit ends: cost, medium. 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. - Large pass-through tax refund rules: mixed, high. 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 The refund equals… - Radioactive waste tax deposit repealed: mixed, medium. 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: mixed, low. 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 - Youth prevention committee rules repealed: mixed, low. 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. ## Sponsors and cosponsors - Sponsor: Daniel McCay (Republican), Senate - Cosponsor: Steve Eliason (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-02-05 | House | House/ passed 3rd reading | pass | 69 | 1 | | | 2026-01-29 | House | House Comm - Favorable Recommendation | pass | 11 | 0 | | | 2026-01-20 | Senate | Senate/ passed 2nd & 3rd readings/ suspension | pass | 26 | 0 | | | 2026-01-20 | Senate | Senate/ motion to reconsider | fail | 0 | 0 | | | 2026-01-20 | Senate | Senate/ floor amendment | fail | 0 | 0 | | | 2026-01-20 | Senate | Senate/ passed 2nd & 3rd readings/ suspension | pass | 28 | 0 | | ## Actions (31) - 2026-03-23: Governor Signed - 2026-03-11: Senate/ to Governor (Senate) - 2026-03-11: Senate/ received enrolled bill from Printing (Senate) - 2026-03-02: Senate/ enrolled bill to Printing (Senate) - 2026-03-02: Enrolled Bill Returned to House or Senate - 2026-02-09: Draft of Enrolled Bill Prepared - 2026-02-09: Bill Received from Senate for Enrolling - 2026-02-05: Senate/ signed by President/ sent for enrolling (Senate) - 2026-02-05: Senate/ received from House (Senate) - 2026-02-05: House/ to Senate (House) - 2026-02-05: House/ signed by Speaker/ returned to Senate (House) - 2026-02-05: House/ passed 3rd reading (House) - 2026-02-05: House/ 3rd reading (House) - 2026-01-30: House/ 2nd reading (House) - 2026-01-30: House/ committee report favorable (House) - 2026-01-29: House Comm - Favorable Recommendation - 2026-01-26: House/ to standing committee (House) - 2026-01-21: House/ 1st reading (Introduced) (House) - 2026-01-21: House/ received from Senate (House) - 2026-01-20: Senate/ to House (Senate) - 2026-01-20: Senate/ passed 2nd & 3rd readings/ suspension (Senate) - 2026-01-20: Senate/ floor amendment (Senate) - 2026-01-20: Senate/ 2nd & 3rd readings/ suspension (Senate) - 2026-01-20: Senate/ motion to reconsider (Senate) - 2026-01-20: Senate/ passed 2nd & 3rd readings/ suspension (Senate) - 2026-01-20: Senate/ 2nd & 3rd readings/ suspension (Senate) - 2026-01-20: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-01-20: Senate/ 1st reading (Introduced) (Senate) - 2026-01-13: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2026-01-07: Senate/ received bill from Legislative Research (Senate) - 2025-12-04: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-02: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0016.pdf) - Amended 1/20/2026 15:01:582, 2026-01-20: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_SB0016_2026-01-20_15-41-09.pdf) - Introduced, 2025-12-04: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0016.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/SB0016.pdf) - [Amended 1/20/2026 15:01:582 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_SB0016_2026-01-20_15-41-09.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0016.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-SB16-2026GS (as of 2026-10-14).