POLISCOPE
Back to bills
Part ofRevenue and Taxation →

The civic record

Read. Follow. Verify.
SB 155UTAHSession 2026State BillSigned into law
Enacted

Utah modifies unclaimed property recovery rules, retirement account abandonment timelines, and tax data-sharing

Original title: Unclaimed Property Amendments

Last action · March 23, 2026: Governor SignedSponsors: Todd Weiler and 1 other

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

Track this bill to get notified when it advances a stage. One tap to stop, anytime.

What This Bill Does

This measure updates Utah's unclaimed property laws by allowing the State Tax Commission to share specific taxpayer identifying information with the , revising abandonment timelines for tax-deferred and tax-exempt retirement accounts, and permitting multiple heirs to file a single joint claim for decedent property valued at $100,000 or less.

Why it matters

The new rules alter how long retirement and health savings accounts can remain inactive before being treated as abandoned property, while establishing a simplified joint claim process for families recovering a deceased relative's unclaimed funds.

Who It Affects

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

Directly affected

Taxpayers and Property Owners

Their tax return contact data may be shared with the unclaimed property administrator to facilitate the return of abandoned funds.

Directly affected

Heirs and Beneficiaries

They can utilize a streamlined single-claim process for decedent property valued up to $100,000.

Directly affected

Holders of Retirement and Tax-Exempt Accounts

They are subject to revised abandonment timelines and notification requirements for tax-deferred and tax-exempt accounts.

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 information can the State Tax Commission share with the unclaimed property administrator?
The commission can provide the administrator with a taxpayer's name, address, telephone number, email address, county of residence, and social security number or federal employer identification number from corporate or individual income tax returns.
How can multiple heirs claim a deceased person's unclaimed property?
If the property is valued at $100,000 or less, one or more heirs may file a single joint claim on behalf of all entitled owners by submitting a prescribed form, an affidavit satisfying Section 75-3-1201, and an agreement to distribute the property equitably and indemnify the state.
When are tax-deferred retirement accounts presumed abandoned?
They are generally three years after the unclaimed property remains unclaimed following the later of undelivered mail rules or three years after the age requiring mandatory tax-penalty distributions, or one year after confirmation of the owner's death.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Follow the record

Votes, people, money & the original source

Where This Stands

Current status: Signed into law.

Procedural history

52 actions
  1. Mar 23, 2026Lieutenant Governor's office for filingEnrolled
    Governor Signed
  2. Mar 11, 2026Senate
    Senate/ to Governor
  3. Mar 11, 2026Senate
    Senate/ received enrolled bill from Printing
  4. Mar 5, 2026Senate
    Senate/ enrolled bill to Printing
  5. Mar 5, 2026Senate Secretary
    Enrolled Bill Returned to House or Senate
  6. Mar 2, 2026Legislative Research and General Counsel / Enrolling
    Draft of Enrolled Bill Prepared
Show 46 earlier actions
  1. Mar 2, 2026Legislative Research and General Counsel / Enrolling
    Bill Received from Senate for Enrolling
  2. Feb 26, 2026Senate
    Senate/ signed by President/ sent for enrolling
  3. Feb 26, 2026Senate
    Senate/ received from House
  4. Feb 26, 2026House
    House/ to Senate
  5. Feb 26, 2026House
    House/ signed by Speaker/ returned to Senate
  6. Feb 26, 2026HouseFloor
    House/ passed 3rd reading
  7. Feb 26, 2026House
    House/ 3rd reading
  8. Feb 24, 2026House
    House/ 2nd reading
  9. Feb 24, 2026House
    House/ comm rpt/ placed on Consent Calendar
  10. Feb 24, 2026House
    House Comm - Consent Calendar Recommendation
  11. Feb 24, 2026House
    House Comm - Favorable Recommendation
  12. Feb 20, 2026HouseCommittee
    House/ to standing committee
  13. Feb 18, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  14. Feb 18, 2026House
    House/ received from Senate
  15. Feb 18, 2026Senate
    Senate/ to House
  16. Feb 12, 2026SenateFloor
    Senate/ passed 3rd reading
  17. Feb 12, 2026Senate
    Senate/ uncircled
  18. Feb 12, 2026Senate
    Senate/ circled
  19. Feb 12, 2026Senate
    Senate/ 3rd reading
  20. Feb 11, 2026SenateFloor
    Senate/ passed 2nd reading
  21. Feb 11, 2026Senate
    Senate/ substituted
  22. Feb 11, 2026Senate
    Senate/ uncircled
  23. Feb 9, 2026Released
    LFA/ fiscal note publicly available for SB0155S02
  24. Feb 6, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0155S02
  25. Feb 6, 2026Senate
    Senate/ circled
  26. Feb 6, 2026Senate
    Senate/ 2nd reading
  27. Feb 6, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0155S02
  28. Feb 6, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0155S02
  29. Jan 29, 2026Released
    LFA/ fiscal note publicly available for SB0155S01
  30. Jan 27, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0155S01
  31. Jan 26, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  32. Jan 26, 2026Senate
    Senate/ comm rpt/ substituted
  33. Jan 23, 2026Senate
    Senate Comm - Favorable Recommendation
  34. Jan 23, 2026Senate
    Senate Comm - Substitute Recommendation
  35. Jan 23, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0155S01
  36. Jan 23, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0155S01
  37. Jan 23, 2026Senate
    Senate/ received fiscal note from Fiscal Analyst
  38. Jan 23, 2026Released
    LFA/ fiscal note publicly available for SB0155
  39. Jan 21, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0155
  40. Jan 21, 2026SenateCommittee
    Senate/ to standing committee
  41. Jan 20, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  42. Jan 19, 2026Senate
    Senate/ received bill from Legislative Research
  43. Jan 19, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0155
  44. Jan 19, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0155
  45. Jan 19, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  46. Jan 19, 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

Todd WeilerSenate · District 8RepublicanPrimary sponsor
Anthony LoubetHouse · District 27RepublicanCosponsor

Discoveries

1 pattern noticed across the record

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

policy shift95% confidence

Expanded Inter-Agency Data Sharing

The legislation broadens statutory exceptions to tax return confidentiality by explicitly permitting the State Tax Commission to share identifying records with the unclaimed property administrator.

State Tax Commission

Connected Entities

State Tax Commission, Alcoholic Beverage Services Commission, Office of Recovery Services and 5 more
OrganizationState Tax Commission“Administers state taxes and shares designated taxpayer data with the unclaimed p”Map →
OrganizationAlcoholic Beverage Services Commission“Receives taxpayer status information related to state tax obligations upon reque”Map →
OrganizationOffice of Recovery Services“Receives relevant information from individual income tax returns regarding oblig”Map →
OrganizationUtah Communications Authority“Receives requested information and reports regarding delinquent access line prov”Map →
OrganizationGovernor's Office of Economic Opportunity“Receives designated tax information from the commission under specific privacy c”Map →
PersonAnthony E. Loubet“House sponsor of SB 155.”Map →
OrganizationUtah Educational Savings Plan“Receives information related to resident and nonresident individual contribution”Map →
PersonTodd Weiler“Chief sponsor of SB 155 in the upper house.”Map →

Sources

Open source document

le.utah.gov

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy10
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz15
    Current news / social attention level

Publisher tools

Share or embed this record

POLISCOPE publisher tools

Share or embed this record