Utah 2026 General Session Status: Enacted 2 R cosponsors

SB 287 — Targeted Advertising Tax

Last action — Governor Signed

  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 February 10, 2026. Enacted.

Signed by Governor Spencer Cox (Republican) on March 25, 2026.

Odds of enactment

High chance

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

Upgrade to see the exact probability and what's driving it.

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

116 added · 115 removed

Plain-language change summary

The latest version of SB 287 adds specific areas where funds from the targeted advertising tax can be used, including public education campaigns about the impacts of targeted advertising on various age groups, mental health services for children, and foster care services. It removed a previous section that mentioned managing parks and public spaces, focusing instead on youth and mental health initiatives. These changes are significant because they direct tax revenue towards supporting vulnerable populations and increasing awareness of the effects of advertising, demonstrating a commitment to addressing these social issues. The bill is set to take effect on May 6, 2026.

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SB0287S01 compared with SB0287 {Omitted text} shows text that was in SB0287 but was omitted in SB0287S01 inserted text shows text that was not in SB0287 but was inserted into SB0287S01 DISCLAIMER:
Enrolled Copy S.B.
This document is provided to assist you in your comparison of the two bills.
287 Targeted Advertising Tax GENERAL SESSION STATE OF UTAH Chief Sponsor:
Sometimes this automated comparison will NOT be completely accurate.
Therefore, you need to read the actual bills.
This automatically generated document could contain inaccuracies caused by:
limitations of the compare program;
bad input data;
or other causes.
Targeted Advertising Tax GENERAL SESSION STATE OF UTAH Chief Sponsor:
McKell House Sponsor:Jordan D.
McKell House Sponsor:
Jordan D.
S B ▸ provides for the use of money deposited into the restricted account;
▸ provides for the use of money deposited into the restricted account;
and 2 ▸ makes technical and conforming changes.
and ▸ makes technical and conforming changes.
8 SB0287 compared with SB0287S01 Money Appropriated in this Bill:
Money Appropriated in this Bill:
59-1-306 , as last amended by Laws of Utah 2025, Chapter 258 ENACTS:
59-1-306, as last amended by Laws of Utah 2025, Chapter 258 ENACTS:
59-35-101 , Utah Code Annotated 1953 59-35-201 , Utah Code Annotated 1953 59-35-202 , Utah Code Annotated 1953 59-35-203 , Utah Code Annotated 1953 Be it enacted by the Legislature of the state of Utah:
S.B.
287 Enrolled Copy 59-35-101, Utah Code Annotated 1953 59-35-201, Utah Code Annotated 1953 59-35-202, Utah Code Annotated 1953 59-35-203, Utah Code Annotated 1953 Be it enacted by the Legislature of the state of Utah:
59-1-306.
59-1-306 .
- 2 - SB0287 compared with SB0287S01 [(j)] (k) Section 63H-1-205;
[(j)] (k) Section 63H-1-205;
(4) For purposes of this section, the administrative charge is a percentage of revenue the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
- 2 - Enrolled Copy S.B.
287 (4) For purposes of this section, the administrative charge is a percentage of revenue the commission collects from each qualifying tax, fee, or charge of not to exceed the lesser of:
Section 2 is enacted to read:
Section 59-35-101 is enacted to read:
59-35-101.
CHAPTER 35.
Targeted Advertising Tax Part 1.
General Provisions 59-35-101 .
35.
As used in this chapter:
Targeted Advertising Tax 1.
General Provisions As used in this chapter:
- 3 - SB0287 compared with SB0287S01 (a) delivers, by any means, an advertisement to an audience or individual on behalf of an advertiser and in exchange for consideration;
(a) delivers, by any means, an advertisement to an audience or individual on behalf of an advertiser and in exchange for consideration;
and (b) employs the following practices or features to facilitate the transaction described in Subsection (5) (a):
and (b) employs the following practices or features to facilitate the transaction described in Subsection (5)(a):
and (iii) an individual to whom the business entity delivers the advertisement has the ability to interface with the advertisement to access information or make a purchase, including through a link or a quick response (QR) code.
and - 3 - S.B.
287 Enrolled Copy (iii) an individual to whom the business entity delivers the advertisement has the ability to interface with the advertisement to access information or make a purchase, including through a link or a quick response (QR) code.
Section 3 is enacted to read:
Section 59-35-201 is enacted to read:
Targeted Advertising Tax 59-35-201.
Targeted Advertising Tax 59-35-201 .
- 4 - SB0287 compared with SB0287S01 (3) The amount described in Subsection (2)(b)(ii) is equal to the product of:
(3) The amount described in Subsection (2)(b)(ii) is equal to the product of:
(4) A targeted advertising entity shall annually remit to the commission a return on the tax imposed in this section in an electronic format prescribed by the commission that:
- 4 - Enrolled Copy S.B.
287 (4) A targeted advertising entity shall annually remit to the commission a return on the tax imposed in this section in an electronic format prescribed by the commission that:
Section 4 is enacted to read:
Section 59-35-202 is enacted to read:
59-35-202.
59-35-202 .
- 5 - SB0287 compared with SB0287S01 Section 5.
Section 5.
Show all 52 changed rows (12 more)
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Section 5 is enacted to read:
Section 59-35-203 is enacted to read:
59-35-203.
59-35-203 .
(b) civic information programs;
- 5 - S.B.
(b){(c)} youth sports or recreational programs;
287 Enrolled Copy (b) civic information programs;
(c){(d)} youth volunteerism programs;
(c) youth sports or recreational programs;
(d){(e)} mental health programs or services for children;{[ and]} 165a (f){ Ŝ→ {} {(e)} } adoption and foster care services{[.];
(d) youth volunteerism programs;
and} ;
(e) mental health programs or services for children;
(f) adoption and foster care services;
and 165ai (f)(h) offsetting the costs of programs or services described in Subsections (3)(a) through {(e)} (g).
and (h) offsetting the costs of programs or services described in Subsections (3)(a) through (g).
Ŝ→ {[(e) the management and improvement of parks and other public spaces.]} Section 6.
Section 6.
Effective date.
3-5-26 3:54 PM - 6 -
- 6 -
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Amendments

2 amendments

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/ received from Senate

  13. Senate/ to House

  14. Senate/ concurs with House amendment

  15. Senate/ placed on Concurrence Calendar

  16. Senate/ received from House

  17. House/ to Senate

  18. House/ passed 3rd reading

  19. House/ substituted

  20. House/ 3rd reading

  21. House/ Rules to 3rd Reading Calendar

  22. LFA/ fiscal note publicly available for SB0287S01

  23. LFA/ fiscal note sent to sponsor for SB0287S01

  24. LFA/ bill sent to agencies for fiscal input for SB0287S01

  25. LFA/ bill assigned to staff for fiscal analysis for SB0287S01

  26. House/ 3rd Reading Calendar to Rules [House Rules Committee]

  27. House/ 2nd reading

  28. House/ comm rpt/ amended [House Economic Development and Workforce Services Committee]

  29. House Comm - Favorable Recommendation [House Economic Development and Workforce Services Committee]

  30. House Comm - Amendment Recommendation [House Economic Development and Workforce Services Committee]

  31. House/ to standing committee [House Economic Development and Workforce Services Committee]

  32. House/ 1st reading (Introduced)

  33. House/ received from Senate

  34. Senate/ to House

  35. Senate/ passed 3rd reading

  36. Senate/ floor amendment

  37. Senate/ uncircled

  38. Senate/ circled

  39. Senate/ 3rd reading

  40. Senate/ passed 2nd reading

  41. Senate/ uncircled

  42. Senate/ circled

  43. Senate/ 2nd reading

  44. Senate/ placed on 2nd Reading Calendar

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

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

  47. Senate/ received fiscal note from Fiscal Analyst

  48. LFA/ fiscal note publicly available for SB0287

  49. LFA/ fiscal note sent to sponsor for SB0287

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

  51. Senate/ 1st reading (Introduced)

  52. Senate/ received bill from Legislative Research

  53. LFA/ bill sent to agencies for fiscal input for SB0287

  54. LFA/ bill assigned to staff for fiscal analysis for SB0287

  55. Numbered Bill Publicly Distributed

  56. 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 287?
SB 287 is sponsored by Jordan D. Teuscher (Republican) and Michael K. McKell (Republican).
What is the current status of SB 287?
This bill has been enacted into law. Introduced February 10, 2026. Enacted.
Where can I track SB 287?
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