All Roll Calls
Yes: 152 • No: 15
UtahS.B. 2782026 General SessionSenateWALLET
Development Authority Modifications
Sponsored By: Jerry W Stevenson (Republican)
Signed by Governor
Land UseMunicipalitiesPolitical Subdivisions (Local Issues)Special Service DistrictsSunsets and RepealersPrivilege TaxRevenue and TaxationIndependent EntitiesUtah Inland Port AuthorityDivision of FinanceMilitary Installation Development AuthorityProperty Conveyance
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Bill Overview
Analyzed Economic Effects
17 provisions identified: 10 benefits, 1 costs, 6 mixed.
Annual funding supports search and rescue
The Tax Commission deposits $200,000 annually into the General Fund for the Search and Rescue Financial Assistance Program. This money is reserved for that program alone. The provision does not establish a direct payment to individual households.
Annual funding supports Utah water conservation
Utah provides $500,000 each year to the Department of Natural Resources for watershed rehabilitation or restoration. Unspent watershed money moves to the Water Resources Conservation and Development Fund at year-end. The Division of Water Resources receives $150,000 annually for authorized cloud-seeding projects. The Division of Conservation receives $525,000 annually for water-related programs. These allocations fund agency work rather than direct household payments.
Annual funding supports dams and water planning
Utah deposits $7.175 million annually into the Water Resources Conservation and Development Fund. The money supports authorized uses, water and ground studies, required dam safety work, and protection of Utah's interstate water allocations. Studies can involve state, federal, or local partners to plan water-use growth without harming the resource. Another $175,000 annually pays legal and technical staff working on water-rights cases. Unspent staffing money moves at year-end: 50% to the conservation and development fund, and 25% each to wastewater and drinking-water loan accounts.
Annual funding supports emergency food agencies
The Tax Commission deposits $533,750 each year into the Qualified Emergency Food Agencies Fund. Spending must follow the fund's legal requirements. The money supports emergency food agencies, but the law does not set a benefit amount for individual households.
Annual funding supports public water loans
Utah deposits $3.5875 million each year into its wastewater project loan account. It also deposits $3.5875 million each year into its drinking-water project loan account. Drinking-water funds can support public systems' collection, treatment, storage, and distribution facilities, including installation or repairs. They can also support development of underground or surface water sources. These accounts finance public-system projects, not loans directly to households.
Tax revenue funds Utah transportation investments
Utah deposits $45 million annually into the Active Transportation Investment Fund. The Transportation Investment Fund of 2005 receives 26.24% of specified revenue, minus $1.8134 million annually and another earmark referenced in the law. That deposit is also reduced by 35% of annual revenue from the portion of motor and special fuel taxes above 29.4 cents per gallon. An equal amount goes annually to the Transit Transportation Investment Fund. Separate deposits send 0.44% of specified revenue to Cottonwood Canyons transportation and 1% to the Commuter Rail Subaccount.
Tax revenue supports major water projects
The Tax Commission deposits 1.4543% of a specified revenue pool into the Water Infrastructure Restricted Account. A separate calculation directs money to the Water Resources Conservation and Development Fund. That deposit equals 85% of the difference between 1.4543% of specified revenue and deposits under a referenced subsection. The division must first fund listed planning costs and civil-engineer oversight for the Bear River and Lake Powell Pipeline projects. Other authorized uses come only after those costs are funded; the supplied text does not give the revenue total.
Dedicated sales-tax revenue supports Medicaid funding
For fiscal years beginning on or after July 1, 2019, specified sales-tax revenue goes to the Medicaid ACA Fund. The transfer covers revenue collected through a 0.15% tax component on specified transactions. This provision funds Medicaid but does not change who qualifies or how much help a household receives.
Housing-zone tax growth supports transit funding
The Tax Commission sends 15% of specified sales-tax growth within housing and transit reinvestment zones to the transit investment fund. Transfers start on the first day of a calendar quarter one year after the zone's tax boundary is established. Transfers occur at least annually. Statutory allocation exceptions apply. This is project funding, not a household payment or housing benefit.
Convention districts receive dedicated tax funding
Beginning no sooner than January 1, 2026, qualifying convention center zones receive dedicated infrastructure funding. The Tax Commission sends 50% of specified sales-tax growth to the infrastructure district named in the zone proposal. The zone must be in a capital city, with its boundary established. Transfers begin on a calendar quarter after the year named in the proposal, subject to statutory allocation exceptions. Separately, state sales-tax revenue identified by law goes into the Convention Incentive Fund.
Development authority gets less sales-tax money
The Point of the Mountain authority's share of specified sales and use tax revenue falls from 50% to 25%. The revenue comes from transactions on Point of the Mountain state land. Payments start in the calendar quarter beginning at least 90 days after the authority submits a certified accurate map. Added land follows the same map and waiting rules. Payments stop in the quarter beginning at least 90 days after written notice that bonds backed by this revenue are fully paid.
Species protection funding has spending limits
Utah provides $2.45 million annually for specified protection of sensitive plants and animals, including local-government grants. Those grants cannot exceed the amount the Legislature authorizes in an appropriations act. The wildlife division cannot use this funding to help anyone list species as threatened or endangered under federal law. At year-end, 50% of unspent money moves to the Water Resources Conservation and Development Fund. The wastewater and drinking-water loan accounts each receive 25% of the unspent money.
State land planning changes local notice rules
Beginning May 6, 2026, municipalities can coordinate planning before certain state-owned parcels transfer to private ownership. The state landowner must have exclusive control over the parcel and intend to dispose of it. Municipalities are exempt from some notice and procedure requirements when the landowner requests a plan or rule governing the parcel after transfer. The Point of the Mountain State Land Authority must also discuss its goals, best land use, and continued planning with Draper before private transfers. It must give Draper a draft land-use rule; these Draper requirements end January 1, 2029.
Outdoor funding growth is shared with Fairpark
Utah sets aside 1% of specified revenue for outdoor infrastructure and Fairpark investment. The Outdoor Adventure Infrastructure Restricted Account keeps an amount equal to its fiscal year 2025 deposit. Money above that baseline is split equally between the outdoor account and the Fairpark investment and restoration district. Separately, beginning October 1, 2024, specified sales-tax revenue from the Fairpark district's sales-tax area goes to that district. Statutory exceptions apply to the district-area transfers.
Development authority gets less property-tax growth
Beginning January 1, 2026, the Point of the Mountain authority receives 25%, rather than 75%, of covered property-tax growth. This applies to state-land parcels whose full ownership transfers to a private person. Payments last 25 years, starting January 1 of the year after transfer. Before that period ends, the board can add 15 years by adopting a resolution finding significant benefit to the authority. The provision takes effect May 6, 2026; the supplied text also lists a January 1, 2029 sunset despite the longer payment periods.
Development authority's business-tax share declines
The Point of the Mountain authority receives 100% of privilege-tax revenue beginning January 1, 2025. Its share becomes 96.3% on January 1, 2038; 92.5% on January 1, 2044; and 90% on January 1, 2049. It becomes 87.5% on January 1, 2054, and 25% on January 1, 2068. Outside phase one, the authority can choose a lower share by notifying the county treasurer by October 1 of the preceding year. Phase-one land cannot exceed 105 acres and must be identified by plat or legal description as one or more existing or expected parcels. An authority agreement signed before January 1, 2026 must identify it for first-phase development or an event center and related facilities. The provision takes effect May 6, 2026; the supplied text lists a January 1, 2029 sunset despite the later scheduled dates.
Development-zone tax reporting changes revenue sharing
Qualifying construction-material sales send the applicable tax share to a development zone; capital-city convention zones receive 50% of specified tax growth. Materials must reach an outlet in the zone and be intended for permanent attachment to property there. Sellers must register that outlet, report sales to it, and not use a simplified electronic return. By contrast, applicable revenue from sales reported on Form TC-62M Schedule J, or a commission-approved equivalent, goes to Utah's General Fund. These shares include 15% for housing and transit zones, 25% for Point of the Mountain, the specified Fairpark revenue, and the applicable convention-zone share.
Sponsors & Cosponsors
Sponsor
Jerry W Stevenson
Republican • Senate
Cosponsors
Jordan D. Teuscher
Republican • House
Roll Call Votes
House vote • 3/6/2026
House/ uncircled
Yes: 0 • No: 0
House vote • 3/6/2026
House/ circled
Yes: 0 • No: 0
Senate vote • 3/6/2026
Senate/ concurs with House amendment
Yes: 27 • No: 1
House vote • 3/6/2026
House/ passed 3rd reading
Yes: 54 • No: 8
House vote • 3/6/2026
House/ substituted
Yes: 0 • No: 0
House vote • 3/3/2026
House Comm - Substitute Recommendation
Yes: 10 • No: 0
House vote • 3/3/2026
House Comm - Favorable Recommendation
Yes: 10 • No: 0
Senate vote • 2/27/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/27/2026
Senate/ passed 3rd reading
Yes: 25 • No: 3
Senate vote • 2/27/2026
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/26/2026
Senate/ passed 2nd reading
Yes: 21 • No: 3
Senate vote • 2/26/2026
Senate/ substituted
Yes: 0 • No: 0
Senate vote • 2/26/2026
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/24/2026
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/13/2026
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
Actions Timeline
Governor Signed
3/18/2026Senate/ to Governor
3/13/2026SenateSenate/ received enrolled bill from Printing
3/13/2026SenateSenate/ enrolled bill to Printing
3/12/2026SenateEnrolled Bill Returned to House or Senate
3/12/2026Draft of Enrolled Bill Prepared
3/11/2026Bill Received from Senate for Enrolling
3/11/2026Senate/ signed by President/ sent for enrolling
3/11/2026SenateSenate/ received from House
3/11/2026SenateHouse/ to Senate
3/7/2026HouseHouse/ signed by Speaker/ returned to Senate
3/7/2026HouseHouse/ received from Senate
3/7/2026HouseSenate/ to House
3/6/2026SenateSenate/ concurs with House amendment
3/6/2026SenateSenate/ placed on Concurrence Calendar
3/6/2026SenateSenate/ received from House
3/6/2026SenateHouse/ to Senate
3/6/2026HouseHouse/ passed 3rd reading
3/6/2026HouseHouse/ substituted
3/6/2026HouseHouse/ uncircled
3/6/2026HouseHouse/ circled
3/6/2026HouseHouse/ 3rd reading
3/6/2026HouseHouse/ 2nd reading
3/6/2026HouseHouse/ Rules to 3rd Reading Calendar
3/6/2026HouseHouse/ return to Rules due to fiscal impact
3/3/2026House
Bill Text
Enrolled
3/12/2026
Substitute #3
3/6/2026
Substitute #4
3/6/2026
Substitute #2
3/3/2026
Substitute #1
2/23/2026
Introduced
2/9/2026