All Roll Calls
Yes: 212 • No: 19
UtahS.B. 2542026 General SessionSenate
Extracted Natural Resources Amendments
Sponsored By: Ann Millner (Republican)
Signed by Governor
Natural ResourcesMiningAdministrative Rulemaking and ProceduresIncome TaxProperty TaxSeverance TaxRevenue and TaxationPermitsTax CreditsNew Rulemaking Authority
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Bill Overview
Analyzed Economic Effects
10 provisions identified: 5 benefits, 0 costs, 5 mixed.
Utah funds Uintah Basin air research
Utah State University receives $400,000 for Uintah Basin air-quality research in each of fiscal years 2026 and 2027. The $800,000 total includes one-time 2026 funding and 2027 funding from the State Reinvestment Restricted Account. Beginning July 1, 2026, the law also designates $400,000 from a specified account revenue source for the project. That designation follows the first $1 million Council allocation and requires legislative spending approval. The money supports required research, not household payments.
Priority permits for qualifying mineral projects
Beginning May 6, 2026, Utah environmental and mining agencies must prioritize and coordinate permits for qualifying critical-mineral projects. Projects qualify through a designated mineral zone or inclusion in the Council’s strategic plan. Agencies must work toward parallel reviews and fewer duplicate or conflicting requirements. Agencies keep their permit authority; the Council cannot interfere with that authority or vote on individual permits.
Utah builds a mineral data hub
Beginning May 6, 2026, Utah’s mining division leads development of the Critical Minerals Atlas with geological and energy agencies. This shared resource organizes and maintains geological data. State agencies, colleges, businesses, and nonprofits can submit information. Agencies must establish submission, data-reconciliation, and confidentiality policies, and the mining division must report its processes and recommendations by October 1, 2026.
Utah funds coordinated mineral development
Beginning May 6, 2026, an 11-member Critical Minerals Council coordinates Utah’s mineral strategy, infrastructure, funding, and workforce efforts. It sits within the Department of Natural Resources and reports annually by October 1. For fiscal year 2027, it receives $11 million from the State Reinvestment Restricted Account, including $10 million in one-time funding. Beginning July 1, 2026, specified account revenue reserves the first $1 million yearly for the Council, then 10% of a specified revenue source for mineral development, subject to legislative spending approval. Council appropriations can carry over after the fiscal year ends.
New center supports mineral research training
Beginning May 6, 2026, Utah creates a minerals center for research, technology testing, processing development, and workforce training. The Council oversees it and prepares a governance, operations, and funding plan. The center coordinates federal grants and pursues federal designation of a Utah critical-minerals national laboratory. Beginning July 1, 2026, qualifying mineral research joins the higher education innovation program’s eligible areas, provided H.B. 373 also takes effect. Those projects must match the Council’s strategic plan, and the program’s assessment considers state industry priorities and public-policy needs.
Mineral zones guide local project incentives
Beginning May 6, 2026, counties, cities, and state land authorities can apply for critical minerals zones. The Council must approve applications showing suitable land, transportation access, development space, infrastructure improvements, realistic timelines, and measured economic benefits. Applications must include boundaries, existing infrastructure, development plans, and evidence of coordination when crossing local boundaries. The Council must consult land authorities, address possible public-health impacts, negotiate local revenue sharing, and report annually by October 1. Cities and counties cannot offer mineral-project incentives outside zones, except for project area plans approved before May 6, 2026.
Reinvestment money supports listed state priorities
Beginning July 1, 2026, Utah can approve reinvestment account spending for income-tax relief, water infrastructure, and Great Salt Lake watershed preservation. Other allowed uses include major regional transit, energy and mineral development, and Uintah Basin air research. Locally sourced money generally must stay in its area, but spending for these listed purposes is exempt. Spending requires legislative approval; this authority alone does not give households a tax cut.
Zone property taxes fund mineral projects
Beginning May 6, 2026, counties calculate yearly property-tax revenue growth in mineral zones using assessed value before zone creation as the base. Counties transfer the tax difference to the restricted Critical Minerals Development Account, with negotiated sharing for qualifying overlapping project areas. Overlap agreements cover community reinvestment areas designated as of May 6, 2026, and state land authority project areas. The Council can spend approved money on administration, the minerals center, infrastructure, federal grant matches, workforce programs, and project incentives. The account also accepts appropriations, federal funds, grants, donations, and earnings; these rules do not set a household tax increase or decrease.
Mining credits include tighter caps
Effective May 6, 2026, the mining exploration credit applies beginning January 1, 2026, with certificate applications for tax years starting January 1, 2027. Agreements can include qualifying 2025 or 2026 costs; claimants must owe related mining severance tax and generally obtain an agreement before exploration. The regular credit is the lesser of 50% of eligible costs not previously credited or 30% of related severance tax. The mine cap falls from $20 million to $10 million, with a $15 million cap for qualifying minerals above 50% U.S. net import reliance. The maximum certificate period falls from 20 years to 10 years, and expansion work qualifies only with certified technology or techniques new to that mine. Special assigned certificates require exploration costs above $10 million and minerals above 50% U.S. net import reliance when exploration begins. Those certificates cover the lesser of uncredited certified costs or that year’s directly related severance tax, subject to the mine cap. Credits are refundable, but certificates can transfer only once, to a new owner or operator of the same Utah operation. Agencies must verify, track, and annually report certificates; the credit statute ends July 1, 2037.
Utah redirects mineral tax revenue
Beginning July 1, 2026, Utah creates the State Reinvestment Restricted Account and repeals two older accounts’ governing laws. After specified distributions, it receives new severance-tax revenue above $100 million until new revenue reaches or exceeds $200 million yearly. It also receives specified General Fund severance-tax revenue above $11.526 million each fiscal year and designated severance-tax interest and dividends. For fiscal year 2026, the law authorizes a one-time transfer of $14.0162 million from the Infrastructure and Economic Diversification Investment Account. It states an intent to transfer that account’s remaining balance after year-end closeout; the new account also retains its investment earnings.
Sponsors & Cosponsors
Sponsor
Ann Millner
Republican • Senate
Cosponsors
David Shallenberger
Republican • House
Roll Call Votes
Senate vote • 3/6/2026
Senate Motion to Adopt Joint Conference Comm Rpt
Yes: 0 • No: 0
House vote • 3/6/2026
House Conference Committee - Final Passage
Yes: 70 • No: 2
House vote • 3/6/2026
House Motion to Adopt Joint Conference Comm Rpt
Yes: 0 • No: 0
Senate vote • 3/6/2026
Senate Conference Committee - Final Passage
Yes: 20 • No: 1
Senate vote • 3/5/2026
Senate/ circled
Yes: 0 • No: 0
House vote • 3/5/2026
House/ uncircled
Yes: 0 • No: 0
Senate vote • 3/5/2026
Senate/ uncircled
Yes: 0 • No: 0
House vote • 3/5/2026
House/ substituted
Yes: 0 • No: 0
House vote • 3/5/2026
House/ floor amendment
Yes: 0 • No: 0
House vote • 3/5/2026
House/ passed 3rd reading
Yes: 60 • No: 12
Senate vote • 3/5/2026
Senate/ refuse to concur with House amendments
Yes: 0 • No: 0
House vote • 3/5/2026
House/ refused to recede from House amendment
Yes: 0 • No: 0
House vote • 3/4/2026
House/ circled
Yes: 0 • No: 0
House vote • 3/2/2026
House Comm - Favorable Recommendation
Yes: 9 • No: 0
Senate vote • 2/24/2026
Senate/ passed 3rd reading
Yes: 21 • No: 2
Senate vote • 2/23/2026
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 2/23/2026
Senate/ passed 2nd reading
Yes: 28 • No: 1
Senate vote • 2/9/2026
Senate Comm - Favorable Recommendation
Yes: 4 • No: 1
Actions Timeline
Governor Signed
3/26/2026Senate/ to Governor
3/13/2026SenateSenate/ received enrolled bill from Printing
3/13/2026SenateSenate/ enrolled bill to Printing
3/11/2026SenateEnrolled Bill Returned to House or Senate
3/11/2026Draft of Enrolled Bill Prepared
3/10/2026Bill Received from Senate for Enrolling
3/10/2026Senate/ signed by President/ sent for enrolling
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ signed by Speaker/ returned to Senate
3/6/2026HouseHouse/ received from Senate
3/6/2026HouseSenate/ to House
3/6/2026SenateSenate Conference Committee - Final Passage
3/6/2026Senate Motion to Adopt Joint Conference Comm Rpt
3/6/2026Senate/ received from House
3/6/2026SenateHouse/ to Senate
3/6/2026HouseHouse Conference Committee - Final Passage
3/6/2026House Motion to Adopt Joint Conference Comm Rpt
3/6/2026Conference Committee Report
3/5/2026Bill Substituted by Conference Committee
3/5/2026Senate/ to House
3/5/2026SenateSenate Conference Committee Appointed
3/5/2026Senate/ received from House
3/5/2026SenateHouse/ to Senate
3/5/2026House
Bill Text
Enrolled
3/11/2026
Amended 3/5/2026 16:03:696
3/5/2026
Substitute #4
3/5/2026
Substitute #3
3/4/2026
Substitute #2
3/3/2026
Substitute #1
2/18/2026
Introduced
2/5/2026