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HB 554UTAHSession 2026State Billdead
Did Not Advance

Utah bill streamlines government debt collection and corporate tax overpayment credits

Original title: State Debt Collection Amendments

Last action · March 6, 2026: House/ filedSponsors: Rep. Burton, Jefferson S. and 1 other

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Utah House Bill 554 requires the State Tax Commission to apply corporate income tax overpayments toward unpaid crime victim restitution, allows government entities to pursue debt collection before obtaining a formal judgment, and permits the Office of State Debt Collection to retain up to one year of operating expenses.

Why it matters

Changes how state and local agencies recover unpaid debts, taxes, and restitution by removing the requirement for a prior court judgment before initiating certain collection actions, while updating exemptions for retirement and higher education savings accounts.

Background
  • The Office of State Debt Collection operates within the Utah Division of Finance to oversee and manage state receivables and collection efforts across government agencies. context
  • The State Tax Commission administers state tax laws and handles tax overpayments and corporate income tax assessments in Utah. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

State and local governmental entities

Governmental entities gain explicit authority to pursue debt collection activities without needing a prior court judgment.

Directly affected

Corporations paying state taxes

Corporations with tax overpayments may have those funds applied directly to outstanding debts or crime victim restitution before receiving a refund.

Directly affected

Office of State Debt Collection

The office is explicitly permitted to retain up to one year of operating expenses in its special fund at the end of each fiscal year.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What happens to a corporate tax overpayment under this bill?
The State Tax Commission must first apply any corporate income tax overpayment to the taxpayer's liabilities under Chapter 59-7 and against any final judgment or order requiring payment of a fine or restitution under the Crime Victims Restitution Act before issuing any remaining balance as a refund.
Do government entities need a court judgment to start collecting a debt?
No. The bill specifies that a governmental entity may engage in collection activity regardless of whether the amount due has been reduced to a judgment.
How much operating money can the Office of State Debt Collection keep at year-end?
The office may retain an amount equal to up to one year of the office's operating expenses in the State Debt Collection Fund at the end of each fiscal year.

What else do you want to know?

News Coverage

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Where This Stands

This bill did not become law - Died at adjournment · passed the House · on the Senate floor.

Procedural history

28 actions
  1. Mar 6, 2026House
    House/ filed
  2. Mar 6, 2026House
    House/ received from Senate
  3. Mar 6, 2026Senate
    Senate/ to House
  4. Mar 6, 2026Senate
    Senate/ strike enacting clause
  5. Mar 6, 2026Senate
    Senate/ Rules to 2nd Reading Calendar
  6. Mar 4, 2026Senate
    Senate/ 2nd Reading Calendar to Rules
Show 22 earlier actions
  1. Mar 2, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  2. Mar 2, 2026Senate
    Senate/ committee report favorable
  3. Mar 2, 2026Senate
    Senate Comm - Favorable Recommendation
  4. Feb 27, 2026SenateCommittee
    Senate/ to standing committee
  5. Feb 26, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  6. Feb 25, 2026Senate
    Senate/ received from House
  7. Feb 25, 2026House
    House/ to Senate
  8. Feb 25, 2026HouseFloor
    House/ passed 3rd reading
  9. Feb 25, 2026House
    House/ 3rd reading
  10. Feb 20, 2026House
    House/ 2nd reading
  11. Feb 20, 2026House
    House/ committee report favorable
  12. Feb 19, 2026House
    House Comm - Favorable Recommendation
  13. Feb 18, 2026HouseCommittee
    House/ to standing committee
  14. Feb 17, 2026House
    House/ received fiscal note from Fiscal Analyst
  15. Feb 17, 2026Released
    LFA/ fiscal note publicly available for HB0554
  16. Feb 16, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0554
  17. Feb 12, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  18. Feb 12, 2026House
    House/ received bill from Legislative Research
  19. Feb 12, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0554
  20. Feb 12, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0554
  21. Feb 12, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  22. Feb 12, 2026Legislative Research and General Counsel
    Bill Numbered but not Distributed

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Rep. Burton, Jefferson S.HousePrimary sponsorNo profile match
Keven StrattonSenate · District 24RepublicanCosponsor

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Debt Collection Powers

The bill explicitly decouples government debt collection actions from the requirement of obtaining a prior court judgment.

Office of State Debt Collection

Connected Entities

State Tax Commission, Office of State Debt Collection, Division of Finance and 2 more
OrganizationState Tax Commission“State agency responsible for tax administration and applying corporate tax overp”Map →
OrganizationOffice of State Debt Collection“State office responsible for overseeing and managing state receivables and colle”Map →
OrganizationDivision of Finance“State division that houses the Office of State Debt Collection.”Map →
PersonKeven J. Stratton“Senate sponsor of House Bill 554.”Map →
PersonJefferson S. Burton“Chief sponsor of House Bill 554 in the lower house.”Map →

Sources

Open source document

le.utah.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 60)
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

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