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Read. Follow. Verify.Utah Enacts Individual Income Tax Credit for Unpassed Tariff Payments
Last action · March 6, 2026: House/ filedSponsor: Andrew Stoddard
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What This Bill Proposed
Utah establishes a nonrefundable individual income tax credit for business entities that make qualifying tariff payments without passing the costs onto customers, effective for taxable years beginning on or after January 1, 2026. Businesses must apply for and receive written certification from the Governor's Office of Economic Opportunity before claiming the credit. The office is required to submit an annual electronic report on certified recipients to the State Tax Commission beginning in 2027.
Business entities absorbing federal customs duties without transferring costs to consumers can offset their state income tax liability up to the total amount of those qualifying payments, provided they secure prior certification.
- The Governor's Office of Economic Opportunity serves as Utah's industrial and business promotion authority and administers state economic development programs. 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.
business entity
Business entities making qualifying tariff payments may apply for certification to claim a nonrefundable individual income tax credit.
Governor's Office of Economic Opportunity
The office must evaluate applications, issue written certifications, establish rules, and report recipient data annually to the State Tax Commission.
State Tax Commission
The commission receives annual electronic reports detailing certified tax credit recipients and their credit amounts.
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
Who is eligible to claim the tariff payment tax credit?
Can unused tax credits be carried forward or back to other tax years?
What information must be reported to the State Tax Commission?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
11 actions- Mar 6, 2026HouseHouse/ filed
- Mar 6, 2026HouseHouse/ strike enacting clause
- Jan 20, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Jan 20, 2026HouseHouse/ received fiscal note from Fiscal Analyst
- Jan 20, 2026HouseHouse/ received bill from Legislative Research
- Jan 19, 2026ReleasedLFA/ fiscal note publicly available for HB0252
Show 5 earlier actions
- Jan 17, 2026Version SponsorLFA/ fiscal note sent to sponsor for HB0252
- Jan 14, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for HB0252
- Jan 14, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for HB0252
- Jan 14, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 14, 2026Legislative Research and General CounselBill 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
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Introduction of Tariff-Specific State Tax Relief
The legislation establishes a direct mechanism for state-level tax credits tied to federal customs duties, shifting part of the financial burden of federal trade policies onto state tax expenditure.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 60)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz25Current news / social attention level
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