# Utah S.B. 242: Transportation Amendments Utah S.B. 242, Transportation Amendments, is a 2026 General Session Senate bill sponsored by Wayne A. Harper (Republican); status signed, last action 2026-03-25 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-SB242-2026GS - 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. 242 - State: Utah - Session: 2026 General Session - Title: Transportation Amendments - Status: signed - Chamber: Senate - Introduced: 2026-02-03 - Last action: 2026-03-25, Governor Signed - Sponsor: Wayne A. Harper (Republican) - Cosponsors: 1 - Subjects: Counties, Business, Conveyances, Clean Fuels, Emergency Powers, Legislative Operations, Legislative Committees and Task Forces, Legislative Organization, Municipalities, Political Subdivisions (Local Issues), Department of Public Safety, Government Operations (State Issues), Sales and Use Tax, Revenue and Taxation, Motor Vehicles, Railroads, Transportation, Department of Transportation, Transportation Commission, Vehicle Registration, Public Transit Districts, Towing, Transportation Fund, Active Transportation, Commercial Motor Vehicle Regulation, Local Option Sales Taxes, Public Transit, Real Property, Sales Tax Exemptions, Trails, Transit Transportation Investment Fund, Transportation Funding - Touches household money: yes - Roll calls: 20 (179 yes, 43 no in all) - Economic provisions PRIA read: 42 ## Summary No summary available. ## Bill overview: provisions PRIA read - Stronger release protections for towing customers: benefit, medium. Owners can call to request release of a vehicle, vessel, or outboard motor towed without their consent. This enforcement rule excludes tows ordered by law enforcement. A person acting for a towing carrier, operator, or impound lot can be charged for failing to release property as required. Local la… - One-year funding for Utah road projects: benefit, medium. For the fiscal year beginning July 1, 2025, Utah can use up to $300 million for SR-89 improvements in a first-class county. That money covers land acquisition and construction. For that same fiscal year only, the department can use $3 million for the I-15 Salem and Benjamin environmental study. It… - Stronger enforcement when impounded property stays: benefit, low. People acting for tow companies, tow operators, or state impound yards may be charged for failing to release property as required. This covers vehicles, vessels, and outboard motors. Local police, the Utah Highway Patrol, and the Motor Vehicle Enforcement Division can enforce the rule. This provisi… - No sales tax on qualifying cannabinoids: benefit, low. Beginning July 1, 2026, buyers do not pay sales tax on products meeting Utah's legal definition of a cannabinoid product. Savings depend on the purchase amount and applicable tax rate. - Tax savings for coached recreation admissions: benefit, low. Beginning July 1, 2026, qualifying admissions to indoor skydiving, rock climbing, or surfing facilities are exempt from sales tax. A trained instructor must stay with the participant throughout the activity, in person or by video. The instructor must actively teach, which can include observing the… - Tax savings on adaptive driving equipment: benefit, low. Beginning July 1, 2026, qualifying adaptive driving equipment is exempt from sales tax. The equipment must be uninstalled or installed in a vehicle by a previous owner. Equipment installed by a previous owner must also meet Utah's legal requirements for this exemption. - Tax savings on qualifying metal currency: benefit, low. Beginning July 1, 2026, qualifying notes, leaves, foils, and films used as currency are exempt from sales tax. They must not be legal tender of any state, the United States, or a foreign nation. At least 50% of their metallic content must be gold, silver, or platinum. A clear polymer holder, coatin… - Limits on tow dispatch technology demands: benefit, low. Beginning May 6, 2026, dispatch vendors cannot supply tools that require tow operators to use wireless devices illegally. Towing entities also cannot hire vendors that require such use. Towing entities and dispatch vendors cannot require carriers or operators to provide information to databases out… - Buses get limited bike-lane access: benefit, low. Beginning May 6, 2026, school buses and qualifying public transit vehicles can briefly block parking or bike lanes. This is allowed for passenger loading, unloading, or operational adjustments along their planned route and schedule. Qualifying public transit vehicles can also use bike lanes for tho… - Cottonwood Canyons get dedicated transportation support: benefit, low. The law creates the Cottonwood Canyons Transportation Investment Fund within the Transportation Investment Fund of 2005. It receives specified deposits, state appropriations, private contributions, donations, and grants. The Legislature can use it for transit or transportation projects in Salt Lake… - County tax money can support safety: benefit, low. Beginning July 1, 2026, a qualifying second-class county can use specified county-option sales tax distributions for public safety. The county must impose the county-option sales and use tax covered by this law. This expands allowed spending; it does not impose a new tax or require public-safety sp… - Local road funds can build park-and-rides: benefit, low. Beginning May 6, 2026, counties and municipalities can use class B and class C road funds to build park-and-ride facilities. The law expands allowed uses of existing road money. It does not require a facility to be built or specify an allocation. - More groups qualify for crossing grants: benefit, low. Beginning May 6, 2026, qualifying public entities and private 501(c)(3) nonprofits can apply for railroad-crossing safety grants. The public-entity definition includes an independent entity located in a first-class county. Grant projects must improve crossings on class A, B, or C roads. The provisi… - Utah can fund urgent disaster transportation: benefit, low. Beginning May 6, 2026, Utah's transportation director can set urgent project priorities and funding during or after a natural disaster. Projects must repair damaged transportation infrastructure or provide temporary infrastructure or programs supporting disaster response. The director must reasonab… - Utah can handle broader environmental reviews: benefit, low. Beginning May 6, 2026, Utah's transportation department can assume specified federal environmental review duties for transportation projects beyond highways. The authority covers transportation design and construction projects and specific transportation projects under the applicable federal delega… - Utah trail funds cover more work: benefit, low. The Active Transportation Investment Fund can pay for Utah trail planning, design, construction, upkeep, reconstruction, and renovation. Trail projects must be prioritized by the Transportation Commission through its required process. The fund can also support a statewide trail plan, preserve futur… - County highway reimbursements last another year: benefit, low. Beginning May 6, 2026, the first-class county highway fund's reimbursement schedule extends through fiscal year 2027-28. It already covers fiscal years 2024-25, 2025-26, and 2026-27. Listed allocations range from $470,000 to $10.5 million. Payments go only to listed projects and recipients, as work… - Dedicated funding for Cottonwood transit access: benefit, low. Starting with the budget year beginning July 1, 2025, Utah's transportation department must direct qualifying sales and use tax growth to Big Cottonwood Canyon. The money funds public transit hub construction and routes into and out of the hub. The funding comes from collections above fiscal year 2… - Local communities receive road project money: benefit, low. Beginning July 1, 2026, Utah must distribute $28 million for four local road projects. This includes $5 million for Payson Main Street repairs and $8 million for Bluffdale's 14600 South railroad bypass. It also includes $5 million for Taylorsville's 4700 South improvements and $10 million for west-… - More public entities can seek infrastructure loans: benefit, low. Beginning May 6, 2026, legally defined independent entities can seek State Infrastructure Bank assistance and loans. Independent entities located in a first-class county can also seek that county's infrastructure bank assistance and loans. Projects must meet the applicable transportation or publicl… - Electrical cooperatives get facility tax relief: benefit, low. Beginning July 1, 2026, specified payments connected to electrical cooperative facilities are exempt from sales tax. The facilities must be owned by or built for a distribution or wholesale electrical cooperative. Covered payments relate to construction, operation, maintenance, repair, or replaceme… - Energy storage manufacturers save sales tax: benefit, low. Beginning July 1, 2026, operators of qualifying energy storage manufacturing facilities get sales tax exemptions on specified purchases. Covered property includes materials incorporated into equipment or devices that store and discharge energy. Purchased or leased machinery, equipment, and normal r… - Rail buyers save tax on Utah equipment: benefit, low. Beginning July 1, 2026, buyers do not pay sales tax on rail rolling stock manufactured in Utah. Rolling stock includes vehicles that run on rail tracks. The exemption does not guarantee lower fares or better service. - Related construction businesses save materials tax: benefit, low. Beginning July 1, 2026, qualifying related businesses can sell covered construction materials to each other without sales tax. Covered materials include sand, gravel, rock aggregate, and cement products. Both establishments must have 100% common ownership or control, directly or indirectly. Each mu… - Service businesses save tax on supplies: benefit, low. Beginning July 1, 2026, service providers get a sales tax exemption for property needed and used up in specified taxable services. The property must disappear or become unusable for any other purpose. The exemption excludes machinery, equipment, parts, office supplies, electricity, gas, heat, steam… - Sports venue builders save materials tax: benefit, low. Beginning July 1, 2026, construction materials used to build a stadium meeting Utah's legal definition are exempt from sales tax. A separate exemption covers materials to build, remodel, or refurbish a legally defined major sporting event venue. For that exemption, the venue must be within an appro… - Mileage charges for alternative-fuel vehicle owners: cost, medium. Approved alternative-fuel vehicle owners or lessees enrolled in Utah's road usage program pay based on reported miles. Beginning January 1, 2026, the base rate is 1.25 cents per mile, capped at $180 annually or $139 per six months. Beginning January 1, 2032, the stated rate is 1.5 cents per mile, u… - Mobile businesses face event street limits: cost, low. Beginning May 6, 2026, Utah local governments can bar mobile businesses from streets temporarily closed for special events or mass gatherings. The ban can also cover sidewalks next to those streets. Local governments are allowed, but not required, to impose these bans. - New certification rules for tow businesses: cost, low. Beginning May 6, 2026, tow carriers must maintain an online presence that meets state rules to receive certification. Utah's transportation department must set those online requirements. Authorized tow operators or carriers seeking release of impounded vehicles, vessels, or outboard motors must als… - Added fees for heavier commercial electric vehicles: cost, low. Beginning May 6, 2026, heavier commercial electric vehicles carry an added fee at registration or renewal. It applies at a gross combined weight rating of at least 6,001 pounds and equals the road usage charge cap. Beginning January 1, 2027, enrolled vehicles in this class have caps of $500 annuall… - Ineligible communities lose transportation funding access: cost, low. Beginning July 1, 2026, Utah cannot schedule certain transportation investment money after receiving a community's statutory ineligibility notice. The restriction covers projects inside that municipality or the affected unincorporated county area. It ends when the state's Housing and Community Deve… - Local walking projects require larger contributions: cost, low. Beginning July 1, 2026, local governments must pay at least 40% of costs to receive funding for covered paved walking or nonmotorized projects. Projects must reduce congestion on the state highway system. They must also follow a department-approved active transportation plan and receive commission… - More commuter rail funding with repayment: mixed, medium. The FrontRunner double-tracking bond allocation rises from $232 million to $530 million, repaid from the Transit Transportation Investment Fund. Before issuance, the Utah Transit Authority must agree to pay $5 million yearly for 15 years toward repayment. A new commuter rail account funds infrastru… - Utah authorizes major highway project funding: mixed, medium. Beginning May 6, 2026, Utah can issue general obligation bonds with up to $264 million for transportation acquisition and construction. Additional amounts cover issuance costs, capitalized interest, and qualifying debt reserves. Added funding for existing debt-reserve requirements cannot exceed 1%… - New towing fees with clearer invoices: mixed, low. Beginning May 6, 2026, towing entities can charge a dispatch fee capped at 50% of the referenced administrative fee. Operators or carriers can pass it to owners, lienholders, or insurers of towed vehicles, vessels, or outboard motors. They can also charge for unrecovered abandoned-vehicle costs, ca… - Salt Lake City faces road-change rules: mixed, low. Salt Lake City must agree with Utah's transportation department, rank roads, and publish a critical capacity routes map by January 1, 2027. The area lies west of Foothill Drive, east of Redwood Road, and south of 600 North to the city's southern boundary. Tier-one road-reduction strategies are gene… - Public property transfers face cancellation rules: mixed, low. For deeds recorded after May 6, 2026, the intended public recipient can cancel a real-property transfer before approval. That power ends when an approval affidavit is recorded or an authorized public employee or officer signs the deed, whichever happens first. This protects the public recipient but… - Bus replacement grants require local matches: mixed, low. Beginning July 1, 2026, the commission can prioritize up to $3 million for bus replacement. Providers must be in third- through sixth-class counties and have received no covered new-project transit investment funding in the previous 36 months. The required local match is 50% where the county and mu… - More transit options with local matches: mixed, low. Beginning May 6, 2026, fixed-guideway capital development includes transit facilities and related infrastructure for the Point of the Mountain State Land Authority. Beginning July 1, 2026, the commission can prioritize transit investment money for qualifying public transit innovation grants. These… - Rail repairs and cleaner trains get support: mixed, low. Beginning May 6, 2026, Utah can use remaining Rail Transportation Subaccount money to build, rebuild, or renovate state-owned rail infrastructure affected by erosion. The law also requires a large public transit district to pay the department $5 million yearly for 15 years under an agreement. Those… - Transit corridor funding needs commission approval: mixed, low. The Transportation Commission can prioritize Transit Transportation Investment Fund money to preserve corridors for future transportation routes. The transportation director can spend corridor-preservation money only on a commission-prioritized project or with commission approval. For an unprioriti… - County transit taxes shift toward rail: mixed, low. Beginning July 1, 2026, qualifying counties initially send designated transit tax revenue to their county legislative body for its chosen purpose. This applies to non-first-class counties fully annexed into a large transit district that impose the county-option tax. The initial period ends three ye… ## Sponsors and cosponsors - Sponsor: Wayne A. Harper (Republican), Senate - Cosponsor: Kay J. Christofferson (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-06 | House | House/ substituted | fail | 0 | 0 | | | 2026-03-06 | Senate | Senate/ concurs with House amendment | pass | 18 | 9 | | | 2026-03-06 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-03-06 | House | House/ passed 3rd reading | pass | 55 | 14 | | | 2026-03-06 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-03-03 | House | House Comm - Favorable Recommendation | pass | 9 | 1 | | | 2026-03-03 | House | House Comm - Amendment Recommendation | pass | 11 | 0 | | | 2026-03-03 | House | House Comm - Amendment Recommendation | pass | 11 | 0 | | | 2026-03-03 | House | House Comm - Amendment Recommendation | pass | 11 | 0 | | | 2026-03-02 | House | House Comm - Motion to Recommend Failed | fail | 4 | 4 | | | 2026-03-02 | House | House Comm - Substitute Recommendation | pass | 8 | 0 | | | 2026-02-26 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-02-26 | Senate | Senate/ passed 3rd reading | pass | 20 | 7 | | | 2026-02-26 | Senate | Senate/ floor amendment | fail | 0 | 0 | | | 2026-02-24 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-02-23 | Senate | Senate/ passed 2nd reading | pass | 23 | 6 | | | 2026-02-23 | Senate | Senate/ substituted | fail | 0 | 0 | | | 2026-02-23 | Senate | Senate/ floor amendment | fail | 0 | 0 | | | 2026-02-09 | Senate | Senate Comm - Favorable Recommendation | pass | 4 | 2 | | | 2026-02-09 | Senate | Senate Comm - Substitute Recommendation | pass | 5 | 0 | | ## Actions (54) - 2026-03-25: Governor Signed - 2026-03-13: Senate/ to Governor (Senate) - 2026-03-13: Senate/ received enrolled bill from Printing (Senate) - 2026-03-11: Senate/ enrolled bill to Printing (Senate) - 2026-03-11: Enrolled Bill Returned to House or Senate - 2026-03-10: Draft of Enrolled Bill Prepared - 2026-03-10: Bill Received from Senate for Enrolling - 2026-03-10: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-10: Senate/ received from House (Senate) - 2026-03-06: House/ to Senate (House) - 2026-03-06: House/ signed by Speaker/ returned to Senate (House) - 2026-03-06: House/ received from Senate (House) - 2026-03-06: Senate/ to House (Senate) - 2026-03-06: Senate/ concurs with House amendment (Senate) - 2026-03-06: Senate/ uncircled (Senate) - 2026-03-06: Senate/ circled (Senate) - 2026-03-06: Senate/ placed on Concurrence Calendar (Senate) - 2026-03-06: Senate/ received from House (Senate) - 2026-03-06: House/ to Senate (House) - 2026-03-06: House/ passed 3rd reading (House) - 2026-03-06: House/ substituted (House) - 2026-03-06: House/ 3rd reading (House) - 2026-03-05: House/ Rules to 3rd Reading Calendar (House) - 2026-03-03: House/ 3rd Reading Calendar to Rules (House) - 2026-03-03: House/ 2nd reading (House) - 2026-03-03: House/ comm rpt/ substituted/ amended (House) - 2026-03-03: House Comm - Favorable Recommendation - 2026-03-03: House Comm - Amendment Recommendation - 2026-03-03: House Comm - Amendment Recommendation - 2026-03-03: House Comm - Amendment Recommendation - 2026-03-02: House Comm - Motion to Recommend Failed - 2026-03-02: House Comm - Substitute Recommendation - 2026-02-27: House/ to standing committee (House) - 2026-02-26: House/ 1st reading (Introduced) (House) - 2026-02-26: House/ received from Senate (House) - 2026-02-26: Senate/ to House (Senate) - 2026-02-26: Senate/ passed 3rd reading (Senate) - 2026-02-26: Senate/ floor amendment (Senate) - 2026-02-26: Senate/ uncircled (Senate) - 2026-02-24: Senate/ circled (Senate) - 2026-02-24: Senate/ 3rd reading (Senate) - 2026-02-23: Senate/ passed 2nd reading (Senate) - 2026-02-23: Senate/ floor amendment (Senate) - 2026-02-23: Senate/ substituted (Senate) - 2026-02-23: Senate/ 2nd reading (Senate) - 2026-02-10: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-02-10: Senate/ comm rpt/ substituted (Senate) - 2026-02-09: Senate Comm - Favorable Recommendation - 2026-02-09: Senate Comm - Substitute Recommendation - 2026-02-06: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2026-02-04: Senate/ to standing committee (Senate) - 2026-02-03: Senate/ 1st reading (Introduced) (Senate) - 2026-02-03: Senate/ received bill from Legislative Research (Senate) - 2026-02-03: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-11: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0242.pdf) - Substitute #4, 2026-03-06: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0242S04.pdf) - Amended 3/3/2026 19:03:474, 2026-03-03: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_SB0242S03_2026-03-03_19-53-49.pdf) - Substitute #3, 2026-02-28: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0242S03.pdf) - Amended 2/26/2026 12:02:137, 2026-02-26: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_SB0242S02_2026-02-26_12-08-24.pdf) - Amended 2/24/2026 10:02:565, 2026-02-24: [PDF](https://le.utah.gov/Session/2026/bills/amended/AV_SB0242S02_2026-02-24_10-18-41.pdf) - Substitute #2, 2026-02-19: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0242S02.pdf) - Substitute #1, 2026-02-09: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0242S01.pdf) - Introduced, 2026-02-03: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0242.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/SB0242.pdf) - [Substitute #4 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0242S04.pdf) - [Amended 3/3/2026 19:03:474 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_SB0242S03_2026-03-03_19-53-49.pdf) - [Substitute #3 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0242S03.pdf) - [Amended 2/26/2026 12:02:137 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_SB0242S02_2026-02-26_12-08-24.pdf) - [Amended 2/24/2026 10:02:565 (PDF)](https://le.utah.gov/Session/2026/bills/amended/AV_SB0242S02_2026-02-24_10-18-41.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0242S02.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0242S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0242.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-SB242-2026GS (as of 2026-10-14).