Utah 2026 General Session Status: Enacted 2 R cosponsors

SB 16 — Tax Credit Review Process Amendments

Last action — Governor Signed

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

This bill has been enacted into law. Introduced December 04, 2025. Enacted.

Signed by Governor Spencer Cox (Republican) on March 23, 2026.

Prognosis

Advancing 54% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • 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).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

242 added · 247 removed

Plain-language change summary

The amended bill, SB 16, introduces a few significant changes regarding the review process for income tax credits. Notably, it exempts the income tax credit for taxes paid to other states from regular reviews, which could streamline the process for those claiming this credit. Additionally, it eliminates a previous review requirement that is now outdated and synchronizes the timing for reviewing the agricultural motor fuel tax credit with other income tax credits, ensuring consistency in oversight. These changes are important as they aim to simplify tax processes and reduce unnecessary bureaucratic hurdles for taxpayers.

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Latest
01-20 15:41 S.B.
Enrolled Copy S.B.
Steve Eliason 3 LONG TITLE Committee Note:
Steve Eliason 3 LONG TITLE General Description:
The Revenue and Taxation Interim Committee recommended this bill.
Legislative Vote:10 voting for 0 voting against 8 absent General Description:
59-10-137, as last amended by Laws of Utah 2025, Chapter 292 .
59-10-137, as last amended by Laws of Utah 2025, Chapter 292 59-10-1403.3, as last amended by Laws of Utah 2021, Chapter 367 59-13-202, as last amended by Laws of Utah 2022, Chapter 456 63I-2-259, as last amended by Laws of Utah 2025, Chapters 157, 182, 277, and 366 Be it enacted by the Legislature of the state of Utah:
59-10-1403.3, as last amended by Laws of Utah 2021, Chapter 367 B .
59-13-202, as last amended by Laws of Utah 2022, Chapter 456 1 63I-2-259, as last amended by Laws of Utah 2025, Chapters 157, 182, 277, and 366 6 Be it enacted by the Legislature of the state of Utah:
16 01-20 15:41 59-10-137 .
16 Enrolled Copy 59-10-137 .
and [(B)] (ii) on behalf of the pass-through entity that requests the refund, if the - 2 - 01-20 15:41 S.B.
and [(B)] (ii) on behalf of the pass-through entity that requests the refund, if the - 2 - Enrolled Copy S.B.
16 01-20 15:41 and] [(iv) an estimation of:] [(A) the number of refund requests the commission expects to receive if the Legislature increases the threshold;] [(B) the number of refund requests the commission expects to receive if the Legislature decreases the threshold;
16 Enrolled Copy and] [(iv) an estimation of:] [(A) the number of refund requests the commission expects to receive if the Legislature increases the threshold;] [(B) the number of refund requests the commission expects to receive if the Legislature decreases the threshold;
(3)(a) A claimant, estate, or trust desiring a nonhighway agricultural use refund under this part shall claim the refund as a refundable tax credit on the tax return the - 4 - 01-20 15:41 S.B.
(3)(a) A claimant, estate, or trust desiring a nonhighway agricultural use refund under this part shall claim the refund as a refundable tax credit on the tax return the - 4 - Enrolled Copy S.B.
16 01-20 15:41 previous calendar year.
16 Enrolled Copy previous calendar year.
(d) [No] A claimant Ŝ→ , estate, or trust ←Ŝ may claim no more than one claim for a tax 172a refund [may be filed annually by each user of motor fuel purchased for nonhighway agricultural uses] annually.
(d) [No] A claimant, estate, or trust may claim no more than one claim for a tax refund [ may be filed annually by each user of motor fuel purchased for nonhighway agricultural uses] annually.
- 6 - 01-20 15:41 S.B.
(b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the - 6 - Enrolled Copy S.B.
16 (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the commission may make rules providing procedures for:
16 commission may make rules providing procedures for:
[(5)] (3) Subsection 59-14-807(3)(a)(iii), regarding the Youth Electronic Cigarette, - 7 - S.B.
[(5)] (3) Subsection 59-14-807(3)(a)(iii), regarding the Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Committee, is repealed July 1, 2030.
16 01-20 15:41 Marijuana, and Other Drug Prevention Committee, is repealed July 1, 2030.
- 7 - S.B.
[(6)] (4) Subsection 59-14-807(4)(b), regarding the Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Committee, is repealed July 1, 2030.
16 Enrolled Copy [(6)] (4) Subsection 59-14-807(4)(b), regarding the Youth Electronic Cigarette, Marijuana, and Other Drug Prevention Committee, is repealed July 1, 2030.
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How this bill changes current law

4 changes Share ↗

Compared against the Utah Code as published AI-generated reading aid — verify against the official bill.

The bill modifies the review cycle for certain tax credits, exempts some tax credits from review, and makes technical amendments.

  • 59-10-137

    the committee shall review each tax credit described in this chapter once every five years to determine whether to continue, modify, or repeal the tax credit. → the committee shall review each tax credit described in this chapter once every five years to determine whether to continue, modify, or repeal the tax credit.

    The review cycle is established but some credits are exempted.

  • 59-10-1403.3

    [a] On or before November 30, 2018, the committee shall review the $250,000 threshold described in Subsection (2) for the purpose of assessing whether the threshold amount should be maintained, increased, or decreased.

    The expired review requirement regarding the threshold is repealed.

  • 59-10-1403.3

    The committee shall review the $250,000 threshold described in Subsection (2) for the purpose of assessing whether the threshold amount should be maintained, increased, or decreased.

    The review requirement for the $250,000 threshold is eliminated.

  • 59-13-202

    A claimant, estate, or trust shall claim no more than one claim for a tax refund annually. → A claimant, estate, or trust may claim no more than one claim for a tax refund annually.

    Clarification on the limitation for refund claims.

Amendments

1 amendment

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Governor Signed

  2. Senate/ to Governor

  3. Senate/ received enrolled bill from Printing

  4. Senate/ enrolled bill to Printing

  5. Enrolled Bill Returned to House or Senate

  6. Draft of Enrolled Bill Prepared

  7. Bill Received from Senate for Enrolling

  8. Senate/ signed by President/ sent for enrolling

  9. Senate/ received from House

  10. House/ to Senate

  11. House/ signed by Speaker/ returned to Senate

  12. House/ passed 3rd reading

  13. House/ 3rd reading

  14. House/ 2nd reading

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

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

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

  18. House/ 1st reading (Introduced)

  19. House/ received from Senate

  20. Senate/ to House

  21. Senate/ passed 2nd & 3rd readings/ suspension

  22. Senate/ floor amendment

  23. Senate/ 2nd & 3rd readings/ suspension

  24. Senate/ motion to reconsider

  25. Senate/ passed 2nd & 3rd readings/ suspension

  26. Senate/ 2nd & 3rd readings/ suspension

  27. Senate/ placed on 2nd Reading Calendar

  28. Senate/ 1st reading (Introduced)

  29. Senate/ received fiscal note from Fiscal Analyst

  30. LFA/ fiscal note publicly available for SB0016

  31. LFA/ fiscal note sent to sponsor for SB0016

  32. Senate/ received bill from Legislative Research

  33. LFA/ bill sent to agencies for fiscal input for SB0016

  34. LFA/ bill assigned to staff for fiscal analysis for SB0016

  35. Numbered Bill Publicly Distributed

  36. 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
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 SB 16?
SB 16 is sponsored by Steve Eliason (Republican) and Daniel McCay (Republican).
What is the current status of SB 16?
This bill has been enacted into law. Introduced December 04, 2025. Enacted.
Where can I track SB 16?
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