Utah 2026 General Session Status: Enacted 2 R cosponsors

HB 300 — School District Taxation Amendments

Last action — Governor Signed

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 20, 2026. Enacted.

Signed by Governor Spencer Cox (Republican) on March 19, 2026.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Advancing 54% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Bill Text

What changed in the latest version

11 added · 11 removed

Plain-language change summary

The latest version of Bill HB 300 changes the duration for a specific funding rule from one year to two years. This means that local governments will have a longer period to utilize guaranteed local levy funds after certain changes occur. This amendment is important because it provides more flexibility for local boards in managing their finances and supports stable funding for local services over a longer timeframe.

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Latest
02-27 15:23 H.B.
Enrolled Copy H.B.
Harper 3 LONG TITLE General Description:
Harper Cosponsor:
Brady Brammer 3 LONG TITLE General Description:
State guaranteed local levy increments -- Appropriation to increase number of guaranteed local levy increments -- No effect of change of minimum basic tax rate -- Voted and board local levy funding balance -- Use of guaranteed local levy H increment funds.
State guaranteed local levy increments -- Appropriation to increase number of guaranteed local levy increments -- No effect of change of minimum basic tax rate -- Voted and board local levy funding balance -- Use of guaranteed local levy increment funds.
B (1) As used in this section:
(1) As used in this section:
(a) "Board local levy" means a local levy described in Section 53F-8-302.
H.B.
0 (b) "Excess funds" means the difference between:
300 Enrolled Copy (a) "Board local levy" means a local levy described in Section 53F-8-302.
(b) "Excess funds" means the difference between:
and (ii) the amount of state guarantee money a school district would receive based solely H.B.
and (ii) the amount of state guarantee money a school district would receive based solely on the certified tax rate in effect for the 2025 fiscal year.
300 02-27 15:23 on the certified tax rate in effect for the 2025 fiscal year.
(b) The guarantee shall increase by .0005 times the value of the prior year's weighted pupil unit for each year subject to the Legislature appropriating funds for an increase in the guarantee.
(b) The guarantee shall increase by .0005 times the value of the prior year's weighted pupil unit for each year subject to the Legislature appropriating funds for an increase - 2 - Enrolled Copy H.B.
300 in the guarantee.
- 2 - 02-27 15:23 H.B.
(4)(a) The amount of state guarantee money that a school district would otherwise be entitled to receive under this section may not be reduced for the sole reason that the school district's board local levy or voted local levy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924 [pursuant to] in accordance with changes in property valuation, if the school district applies the certified rate reduction proportionally to the district's voted local levy, board local levy, and capital local levy.
300 (4)(a) The amount of state guarantee money that a school district would otherwise be entitled to receive under this section may not be reduced for the sole reason that the school district's board local levy or voted local levy is reduced as a consequence of changes in the certified tax rate under Section 59-2-924 [pursuant to] in accordance with changes in property valuation, if the school district applies the certified rate reduction proportionally to the district's voted local levy, board local levy, and capital local levy.
(b) Subsection (4)(a) applies for a period of [one year] two years following a change in the certified tax rate as described in Subsection (4)(a).
(b) Subsection (4)(a) applies for a period of [one year Ŝ→ five] two ←Ŝ years 72a following a change in the certified tax rate as described in Subsection (4)(a).
and (ii) shall diminish over a three-year period as follows:
and - 3 - H.B.
300 Enrolled Copy (ii) shall diminish over a three-year period as follows:
(B) in the 2027 fiscal year, the school district shall receive 66% of the excess - 3 - H.B.
(B) in the 2027 fiscal year, the school district shall receive 66% of the excess funds received in the 2025 fiscal year;
300 02-27 15:23 funds received in the 2025 fiscal year;
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Amendments

1 amendment

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Action History

  1. Governor Signed

  2. House/ to Governor

  3. House/ received enrolled bill from Printing

  4. House/ enrolled bill to Printing

  5. Enrolled Bill Returned to House or Senate

  6. Draft of Enrolled Bill Prepared

  7. Bill Received from House for Enrolling

  8. House/ signed by Speaker/ sent for enrolling

  9. House/ received from Senate

  10. Senate/ to House

  11. Senate/ signed by President/ returned to House

  12. Senate/ received from House

  13. House/ to Senate

  14. House/ concurs with Senate amendment

  15. House/ placed on Concurrence Calendar

  16. House/ received from Senate

  17. Senate/ to House with amendments

  18. Senate/ passed 3rd reading

  19. Senate/ floor amendment

  20. Senate/ uncircled

  21. Senate/ circled

  22. Senate/ 3rd reading

  23. Senate/ passed 2nd reading

  24. Senate/ uncircled

  25. Senate/ circled

  26. Senate/ 2nd reading

  27. Senate/ placed on 2nd Reading Calendar

  28. Senate/ committee report favorable [Senate Revenue and Taxation Committee]

  29. Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]

  30. Senate/ to standing committee [Senate Revenue and Taxation Committee]

  31. Senate/ 1st reading (Introduced)

  32. Senate/ received from House

  33. House/ to Senate

  34. House/ passed 3rd reading

  35. House/ 3rd reading

  36. House/ 2nd reading

  37. House/ committee report favorable [House Revenue and Taxation Committee]

  38. House Comm - Favorable Recommendation [House Revenue and Taxation Committee]

  39. House/ to standing committee [House Revenue and Taxation Committee]

  40. House/ received fiscal note from Fiscal Analyst

  41. LFA/ fiscal note publicly available for HB0300

  42. LFA/ fiscal note sent to sponsor for HB0300

  43. House/ 1st reading (Introduced)

  44. House/ received bill from Legislative Research

  45. LFA/ bill sent to agencies for fiscal input for HB0300

  46. LFA/ bill assigned to staff for fiscal analysis for HB0300

  47. Numbered Bill Publicly Distributed

  48. Bill Numbered but not Distributed

Sponsors

Sponsorship breakdown

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1 sponsors · 1 co-sponsors · 102 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (102)

102 members have not signed on to this bill.

Show all 102 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 300?
HB 300 is sponsored by Wayne A. Harper (Republican) and Jason B. Kyle (Republican).
What is the current status of HB 300?
This bill has been enacted into law. Introduced January 20, 2026. Enacted.
Where can I track HB 300?
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