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Utah extends alternative energy tax exemptions and sets July 2026 effective date

Original title: Sales and Use Tax Exemptions Modifications

Last action · March 6, 2026: Senate/ filedSponsors: Evan Vickers and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

This bill extends the duration of the for tangible personal property used to increase the capacity of alternative energy electric production facilities and introduces technical changes effective July 1, 2026.

Why it matters

Extends tax exemptions for alternative energy production facilities through June 30, 2037, impacting tax liability and project costs for renewable energy developers operating in Utah.

Background
  • State sales and use tax exemptions in Utah are codified under Section 59-12-104 of the Utah Code, which periodically undergoes legislative modifications to adjust exemptions for specific industries. 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

alternative energy electric production facilities

Their sales and use tax exemption on qualifying property is extended through June 30, 2037.

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 is the main change in this bill?
The bill extends the duration of the for tangible personal property used to increase the capacity of alternative energy electric production facilities through June 30, 2037.

What else do you want to know?

News Coverage

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

Where This Stands

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

Procedural history

31 actions
  1. Mar 6, 2026Senate
    Senate/ filed
  2. Mar 6, 2026Senate
    Senate/ received from House
  3. Mar 6, 2026House
    House/ to Senate
  4. Mar 6, 2026House
    House/ strike enacting clause
  5. Mar 5, 2026House
    House/ comm rpt/ sent to Rules
  6. Mar 2, 2026House
    House Comm - Recommends Returned to Rules
Show 25 earlier actions
  1. Feb 25, 2026House
    House Comm - Held
  2. Feb 24, 2026HouseCommittee
    House/ to standing committee
  3. Feb 23, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  4. Feb 23, 2026House
    House/ received from Senate
  5. Feb 23, 2026Senate
    Senate/ to House
  6. Feb 23, 2026SenateFloor
    Senate/ passed 3rd reading
  7. Feb 23, 2026Senate
    Senate/ 3rd reading
  8. Feb 20, 2026SenateFloor
    Senate/ passed 2nd reading
  9. Feb 20, 2026Senate
    Senate/ substituted
  10. Feb 20, 2026Senate
    Senate/ 2nd reading
  11. Feb 13, 2026Released
    LFA/ fiscal note publicly available for SB0223S01
  12. Feb 13, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0223S01
  13. Feb 10, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0223S01
  14. Feb 10, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0223S01
  15. Feb 3, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for SB0223
  16. Feb 3, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  17. Feb 3, 2026Senate
    Senate/ committee report favorable
  18. Feb 2, 2026Senate
    Senate Comm - Favorable Recommendation
  19. Feb 2, 2026SenateCommittee
    Senate/ to standing committee
  20. Jan 30, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  21. Jan 29, 2026Senate
    Senate/ received bill from Legislative Research
  22. Jan 29, 2026Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for SB0223
  23. Jan 29, 2026Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for SB0223
  24. Jan 29, 2026Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  25. Jan 29, 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

Discoveries

1 pattern noticed across the record

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

policy shift95% confidence

Extension of Alternative Energy Sunset Date

The bill pushes back the sunset date for alternative energy tax exemptions by an additional 10 years from 2027 to 2037.

Connected Entities

R. Neil Walter, Evan J. Vickers
PersonR. Neil Walter“House Sponsor of SB 223”Map →
PersonEvan J. Vickers“Chief Sponsor of SB 223”Map →

Sources

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 45)
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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