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Read. Follow. Verify.Utah modifies tax credit review cycles and repeals expired enterprise zone credits
Last action · March 23, 2026: Governor SignedSponsors: Dan McCay and 1 other
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What This Bill Does
Utah enacts SB 16 to update the periodic review schedule for state income tax credits conducted by the Revenue and Taxation Interim Committee, repeals expired enterprise zone tax credit review requirements, and updates agricultural motor fuel tax refund provisions, taking effect on May 6, 2026.
The measure alters how legislative committees oversee state tax expenditures by permanently exempting specific out-of-state tax credits from routine five-year reviews while setting a new schedule for agricultural fuel tax credit evaluations.
Who It Affects
Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.
pass-through entity taxpayers
Pass-through entities claiming refunds for qualifying excess withholding must adhere to specific filing deadlines and commission requirements.
agricultural motor fuel purchasers
Claimants seeking refunds for motor fuel used in nonhighway agricultural uses must file annual claims by April 15 and maintain original invoices.
Revenue and Taxation Interim Committee
The committee's periodic review responsibilities and schedules for specific tax credits, including agricultural fuel credits, are modified by the measure.
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
Which tax credit is exempt from periodic legislative review under this bill?
When must agricultural motor fuel tax refund claims be filed?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Current status: Signed into law.
Procedural history
36 actions- Mar 23, 2026Lieutenant Governor's office for filingEnrolledGovernor Signed
- Mar 11, 2026SenateSenate/ to Governor
- Mar 11, 2026SenateSenate/ received enrolled bill from Printing
- Mar 2, 2026SenateSenate/ enrolled bill to Printing
- Mar 2, 2026Senate SecretaryEnrolled Bill Returned to House or Senate
- Feb 9, 2026Legislative Research and General Counsel / EnrollingDraft of Enrolled Bill Prepared
Show 30 earlier actions
- Feb 9, 2026Legislative Research and General Counsel / EnrollingBill Received from Senate for Enrolling
- Feb 5, 2026SenateSenate/ signed by President/ sent for enrolling
- Feb 5, 2026SenateSenate/ received from House
- Feb 5, 2026HouseHouse/ to Senate
- Feb 5, 2026HouseHouse/ signed by Speaker/ returned to Senate
- Feb 5, 2026HouseFloorHouse/ passed 3rd reading
- Feb 5, 2026HouseHouse/ 3rd reading
- Jan 30, 2026HouseHouse/ 2nd reading
- Jan 30, 2026HouseHouse/ committee report favorable
- Jan 29, 2026HouseHouse Comm - Favorable Recommendation
- Jan 26, 2026HouseCommitteeHouse/ to standing committee
- Jan 21, 2026HouseIntroducedHouse/ 1st reading (Introduced)
- Jan 21, 2026HouseHouse/ received from Senate
- Jan 20, 2026SenateSenate/ to House
- Jan 20, 2026SenateFloorSenate/ passed 2nd & 3rd readings/ suspension
- Jan 20, 2026SenateSenate/ floor amendment
- Jan 20, 2026SenateSenate/ 2nd & 3rd readings/ suspension
- Jan 20, 2026SenateSenate/ motion to reconsider
- Jan 20, 2026SenateFloorSenate/ passed 2nd & 3rd readings/ suspension
- Jan 20, 2026SenateSenate/ 2nd & 3rd readings/ suspension
- Jan 20, 2026SenateSenate/ placed on 2nd Reading Calendar
- Jan 20, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Jan 13, 2026SenateSenate/ received fiscal note from Fiscal Analyst
- Jan 12, 2026ReleasedLFA/ fiscal note publicly available for SB0016
- Jan 12, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0016
- Jan 7, 2026SenateSenate/ received bill from Legislative Research
- Dec 4, 2025Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0016
- Dec 4, 2025Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0016
- Dec 4, 2025Legislative Research and General CounselNumbered Bill Publicly Distributed
- Dec 4, 2025Legislative 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.
Streamlining Tax Credit Oversight
The legislation removes routine review burdens for out-of-state tax credits while realigning agricultural tax credit evaluations to a five-year cadence.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy10Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz15Current news / social attention level
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