All Roll Calls
Yes: 122 • No: 44
UtahS.B. 3162025 General SessionSenateWALLET
Military Installation Development Authority and Other Development Zone Amendments
Sponsored By: Jerry W Stevenson (Republican)
Signed by Governor
Local DistrictsLimited Purpose Local Government EntitiesPolitical Subdivisions (Local Issues)Special Service DistrictsSales and Use TaxState Tax CommissionRevenue and TaxationIndependent EntitiesMilitary Installation Development Authority
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Bill Overview
Analyzed Economic Effects
6 provisions identified: 2 benefits, 2 costs, 2 mixed.
Military development authority gains financing options
Beginning May 7, 2025, the Military Installation Development Authority may make agreements with Utah or a state agency. Agreements may allow revenue to leave project areas located on land owned by the state or State Armory Board. Public infrastructure districts it creates under the Public Infrastructure District Act may become its subsidiaries. It may also provide or finance energy-saving upgrades, clean-energy systems, and electric-vehicle charging equipment under commercial property-assessed clean-energy law. These powers do not establish a funding amount or direct household subsidy.
Qualifying local districts receive tax revenue
Beginning January 1, 2026, eligible districts receive 50% of specified local sales tax collections within their boundaries. This also covers boundaries of public infrastructure districts they create. Eligible districts must have been created before April 15, 2011, and issued limited general obligation bonds in 2024. Money must support authorized district purposes, with city approval of its use—or county approval in unincorporated areas. Related distribution rules also govern the 50% local-tax share in military development and inland port project areas and Utah Lake Authority boundaries.
Fairpark gains optional resort sales taxes
The Utah Fairpark Area Investment and Restoration District may impose a resort sales tax up to 1.1%. Its board must adopt a resolution, and its sales tax area need not have permanent residents. The district may also impose an additional resort sales tax up to 0.5% on qualifying transactions within that area. These provisions take effect January 1, 2026, and state that the tax authority begins October 1, 2024. Neither tax is mandatory; purchasers pay more where the district imposes them.
Military project areas gain sales-tax authority
Beginning January 1, 2026, the Military Installation Development Authority may impose a resort sales tax up to 1.1%. It applies to qualifying transactions in project areas covered by an adopted plan, even without permanent residents. The authority may also impose an additional tax up to 0.5% when authorized to levy the first resort tax. These powers remain subject to the authority's governing law. Neither tax is required; when imposed, the municipality cannot levy its corresponding tax on the same transactions.
Construction taxes shift to development zones
Development zones receive specified tax revenue from construction materials delivered there for permanent attachment to property within the zone. Military development zones receive 50% of state tax and 100% of Military Installation Development Authority taxes. Inland port zones receive 20% of state tax; lake authority and eligible basic special district zones receive 50%. Fairpark zones receive 100% of Fairpark district taxes. Sellers must register the in-zone delivery outlet, report sales there, and not use simplified electronic returns for these sales.
Reported sales revenue follows special routing
Special rules route tax revenue from Schedule J sales in qualified development zones, rather than automatically sending it to zones. Specified shares go to Utah's General Fund: 15% for qualifying housing and transit reinvestment zone sales. The rules also cover revenue from the specified 4.7% state tax for Fairpark sales and 50% for Point of the Mountain state-land sales. These sales must be reported on Form TC-62M, Schedule J, or an approved similar form. A separate rule preserves applicable revenue for the jurisdiction that receives it when no development zone exists.
Sponsors & Cosponsors
Sponsor
Jerry W Stevenson
Republican • Senate
Cosponsors
Val L. Peterson
Republican • House
Roll Call Votes
House vote • 3/7/2025
House/ passed 3rd reading
Yes: 38 • No: 27
Senate vote • 3/7/2025
Senate/ concurs with House amendment
Yes: 22 • No: 5
House vote • 3/4/2025
House Comm - Favorable Recommendation
Yes: 4 • No: 3
House vote • 3/4/2025
House Comm - Substitute Recommendation
Yes: 6 • No: 1
Senate vote • 2/28/2025
Senate/ passed 3rd reading
Yes: 19 • No: 5
Senate vote • 2/27/2025
Senate/ circled
Yes: 0 • No: 0
Senate vote • 2/27/2025
Senate/ passed 2nd reading
Yes: 23 • No: 3
Senate vote • 2/27/2025
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • 2/27/2025
Senate/ floor amendment
Yes: 0 • No: 0
Senate vote • 2/26/2025
Senate Comm - Favorable Recommendation
Yes: 5 • No: 0
Senate vote • 2/26/2025
Senate Comm - Substitute Recommendation
Yes: 5 • No: 0
Senate vote • Unknown
Senate/ uncircled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ circled
Yes: 0 • No: 0
Senate vote • Unknown
Senate/ floor amendment
Yes: 0 • No: 0
Actions Timeline
Governor Signed
3/27/2025Senate/ to Governor
3/17/2025SenateSenate/ received enrolled bill from Printing
3/17/2025SenateSenate/ enrolled bill to Printing
3/14/2025SenateEnrolled Bill Returned to House or Senate
3/14/2025Draft of Enrolled Bill Prepared
3/12/2025Bill Received from Senate for Enrolling
3/12/2025Senate/ signed by President/ sent for enrolling
3/12/2025SenateSenate/ received from House
3/12/2025SenateHouse/ to Senate
3/8/2025HouseHouse/ signed by Speaker/ returned to Senate
3/8/2025HouseHouse/ received from Senate
3/8/2025HouseSenate/ to House
3/7/2025SenateSenate/ concurs with House amendment
3/7/2025SenateSenate/ placed on Concurrence Calendar
3/7/2025SenateSenate/ received from House
3/7/2025SenateHouse/ to Senate
3/7/2025HouseHouse/ passed 3rd reading
3/7/2025HouseHouse/ 3rd reading
3/7/2025HouseHouse/ 2nd reading
3/7/2025HouseHouse/ Rules to 3rd Reading Calendar
3/7/2025HouseHouse/ return to Rules due to fiscal impact
3/4/2025HouseHouse/ comm rpt/ substituted
3/4/2025HouseHouse Comm - Favorable Recommendation
3/4/2025HouseHouse Comm - Substitute Recommendation
3/4/2025House
Bill Text
Enrolled
3/14/2025
Substitute #3
3/4/2025
Substitute #2
2/28/2025
Amended 2/27/2025 19:02:78
2/27/2025
Substitute #1
2/25/2025
Introduced
2/21/2025