# Utah S.B. 278: Development Authority Modifications Utah S.B. 278, Development Authority Modifications, is a 2026 General Session Senate bill sponsored by Jerry W Stevenson (Republican); status signed, last action 2026-03-18 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-SB278-2026GS - 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. 278 - State: Utah - Session: 2026 General Session - Title: Development Authority Modifications - Status: signed - Chamber: Senate - Introduced: 2026-02-09 - Last action: 2026-03-18, Governor Signed - Sponsor: Jerry W Stevenson (Republican) - Cosponsors: 1 - Subjects: Land Use, Municipalities, Political Subdivisions (Local Issues), Special Service Districts, Sunsets and Repealers, Privilege Tax, Revenue and Taxation, Independent Entities, Utah Inland Port Authority, Division of Finance, Military Installation Development Authority, Property Conveyance - Touches household money: yes - Roll calls: 15 (152 yes, 15 no in all) - Economic provisions PRIA read: 17 ## Summary No summary available. ## Bill overview: provisions PRIA read - Annual funding supports search and rescue: benefit, low. 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: benefit, low. 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-se… - Annual funding supports dams and water planning: benefit, low. 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 p… - Annual funding supports emergency food agencies: benefit, low. 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: benefit, low. 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 installa… - Tax revenue funds Utah transportation investments: benefit, low. 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 th… - Tax revenue supports major water projects: benefit, low. 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 deposit… - Dedicated sales-tax revenue supports Medicaid funding: benefit, low. 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… - Housing-zone tax growth supports transit funding: benefit, low. 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 allocat… - Convention districts receive dedicated tax funding: benefit, low. 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 establis… - Development authority gets less sales-tax money: cost, low. 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.… - Species protection funding has spending limits: mixed, low. 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 t… - State land planning changes local notice rules: mixed, low. 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… - Outdoor funding growth is shared with Fairpark: mixed, low. 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 investme… - Development authority gets less property-tax growth: mixed, low. 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 per… - Development authority's business-tax share declines: mixed, low. 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 c… - Development-zone tax reporting changes revenue sharing: mixed, low. 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, re… ## Sponsors and cosponsors - Sponsor: Jerry W Stevenson (Republican), Senate - Cosponsor: Jordan D. Teuscher (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-06 | House | House/ uncircled | fail | 0 | 0 | | | 2026-03-06 | House | House/ circled | fail | 0 | 0 | | | 2026-03-06 | Senate | Senate/ concurs with House amendment | pass | 27 | 1 | | | 2026-03-06 | House | House/ passed 3rd reading | pass | 54 | 8 | | | 2026-03-06 | House | House/ substituted | fail | 0 | 0 | | | 2026-03-03 | House | House Comm - Substitute Recommendation | pass | 10 | 0 | | | 2026-03-03 | House | House Comm - Favorable Recommendation | pass | 10 | 0 | | | 2026-02-27 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-02-27 | Senate | Senate/ passed 3rd reading | pass | 25 | 3 | | | 2026-02-27 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-02-26 | Senate | Senate/ passed 2nd reading | pass | 21 | 3 | | | 2026-02-26 | Senate | Senate/ substituted | fail | 0 | 0 | | | 2026-02-26 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2026-02-24 | Senate | Senate/ circled | fail | 0 | 0 | | | 2026-02-13 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 | | ## Actions (49) - 2026-03-18: Governor Signed - 2026-03-13: Senate/ to Governor (Senate) - 2026-03-13: Senate/ received enrolled bill from Printing (Senate) - 2026-03-12: Senate/ enrolled bill to Printing (Senate) - 2026-03-12: Enrolled Bill Returned to House or Senate - 2026-03-11: Draft of Enrolled Bill Prepared - 2026-03-11: Bill Received from Senate for Enrolling - 2026-03-11: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-11: Senate/ received from House (Senate) - 2026-03-07: House/ to Senate (House) - 2026-03-07: House/ signed by Speaker/ returned to Senate (House) - 2026-03-07: 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/ 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/ uncircled (House) - 2026-03-06: House/ circled (House) - 2026-03-06: House/ 3rd reading (House) - 2026-03-06: House/ 2nd reading (House) - 2026-03-06: House/ Rules to 3rd Reading Calendar (House) - 2026-03-03: House/ return to Rules due to fiscal impact (House) - 2026-03-03: House/ comm rpt/ substituted (House) - 2026-03-03: House Comm - Favorable Recommendation - 2026-03-03: House Comm - Substitute Recommendation - 2026-03-02: House/ to standing committee (House) - 2026-03-02: House/ 1st reading (Introduced) (House) - 2026-02-27: House/ received from Senate (House) - 2026-02-27: Senate/ to House (Senate) - 2026-02-27: Senate/ passed 3rd reading (Senate) - 2026-02-27: Senate/ uncircled (Senate) - 2026-02-27: Senate/ circled (Senate) - 2026-02-27: Senate/ 3rd reading (Senate) - 2026-02-26: Senate/ passed 2nd reading (Senate) - 2026-02-26: Senate/ substituted (Senate) - 2026-02-26: Senate/ uncircled (Senate) - 2026-02-24: Senate/ circled (Senate) - 2026-02-24: Senate/ 2nd reading (Senate) - 2026-02-17: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-02-17: Senate/ committee report favorable (Senate) - 2026-02-13: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2026-02-13: Senate Comm - Favorable Recommendation - 2026-02-10: Senate/ to standing committee (Senate) - 2026-02-10: Senate/ 1st reading (Introduced) (Senate) - 2026-02-09: Senate/ received bill from Legislative Research (Senate) - 2026-02-09: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-12: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0278.pdf) - Substitute #3, 2026-03-06: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0278S03.pdf) - Substitute #4, 2026-03-06: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0278S04.pdf) - Substitute #2, 2026-03-03: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0278S02.pdf) - Substitute #1, 2026-02-23: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0278S01.pdf) - Introduced, 2026-02-09: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0278.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/SB0278.pdf) - [Substitute #3 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0278S03.pdf) - [Substitute #4 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0278S04.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0278S02.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0278S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0278.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-SB278-2026GS (as of 2026-10-14).