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HB 77UTAHSession 2026State BillSigned into law
Enacted

Utah Overhauls Tax Provisions, Adjusts Penalties, and Repeals Obsolete Inheritance Tax

Original title: Tax Modifications

Last action · March 23, 2026: Governor SignedSponsors: Steve Eliason and 1 other

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

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Public stanceCommunity reactions are separate from the official record and reporting.

What This Bill Does

This bill modifies various state tax provisions, including consolidating tax commission reports, establishing penalties for mineral production Form 1099 filing failures, expanding sales tax definitions for short-term rentals, and repealing obsolete provisions like the inheritance tax and cleaner burning fuels tax credit. Most provisions take effect May 6, 2026, with specific sections applying retroactively or taking effect July 1, 2026.

Why it matters

Changes tax compliance requirements, filing thresholds, and penalty structures for mineral producers, property owners, corporations, and individual taxpayers across Utah while eliminating legacy tax credits and the state inheritance tax.

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

Mineral Producers

Mineral producers are subject to new penalty provisions and modified filing requirements for Form 1099 mineral production tax withholding.

Directly affected

Property Owners

Property owners experience changes to indigent individual definitions for property tax relief, common area assessments, and late-filing appeal rights.

Directly affected

Pass-through Entities

Pass-through entities face updated tax payment, withholding rules, and tax credit allocation guidelines.

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 if a mineral producer fails to file a Form 1099 on time?
The bill introduces specific penalty provisions that apply if a producer fails to file a Form 1099 for mineral production tax withholding or fails to file it on time.
What obsolete tax provisions are repealed by this bill?
The bill repeals obsolete tax provisions including the income tax credit for items using cleaner burning fuels and the inheritance tax.
How are short-term rentals affected by the sales and use tax changes?
The definition of 'short-term rental' as applied to sales and use tax is expanded to include rentals involving real property.

What else do you want to know?

News Coverage

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Where This Stands

Current status: Signed into law.

Procedural history

39 actions
  1. Mar 23, 2026Lieutenant Governor's office for filingEnrolled
    Governor Signed
  2. Mar 12, 2026House
    House/ to Governor
  3. Mar 12, 2026House
    House/ received enrolled bill from Printing
  4. Mar 10, 2026House
    House/ enrolled bill to Printing
  5. Mar 10, 2026Clerk of the House
    Enrolled Bill Returned to House or Senate
  6. Feb 10, 2026Legislative Research and General Counsel / Enrolling
    Draft of Enrolled Bill Prepared
Show 33 earlier actions
  1. Feb 10, 2026Legislative Research and General Counsel / Enrolling
    Bill Received from House for Enrolling
  2. Feb 6, 2026House
    House/ signed by Speaker/ sent for enrolling
  3. Feb 6, 2026House
    House/ received from Senate
  4. Feb 6, 2026Senate
    Senate/ to House
  5. Feb 6, 2026Senate
    Senate/ signed by President/ returned to House
  6. Feb 6, 2026SenateFloor
    Senate/ passed 3rd reading
  7. Feb 6, 2026Senate
    Senate/ uncircled
  8. Feb 6, 2026Senate
    Senate/ circled
  9. Feb 6, 2026Senate
    Senate/ 3rd reading
  10. Feb 5, 2026SenateFloor
    Senate/ passed 2nd reading
  11. Feb 5, 2026Senate
    Senate/ 2nd reading
  12. Feb 3, 2026Senate
    Senate/ placed on 2nd Reading Calendar
  13. Feb 3, 2026Senate
    Senate/ committee report favorable
  14. Feb 2, 2026Senate
    Senate Comm - Favorable Recommendation
  15. Jan 30, 2026SenateCommittee
    Senate/ to standing committee
  16. Jan 28, 2026SenateIntroduced
    Senate/ 1st reading (Introduced)
  17. Jan 27, 2026Senate
    Senate/ received from House
  18. Jan 27, 2026House
    House/ to Senate
  19. Jan 27, 2026HouseFloor
    House/ passed 3rd reading
  20. Jan 27, 2026House
    House/ floor amendment
  21. Jan 27, 2026House
    House/ 3rd reading
  22. Jan 22, 2026House
    House/ 2nd reading
  23. Jan 22, 2026House
    House/ committee report favorable
  24. Jan 21, 2026House
    House Comm - Favorable Recommendation
  25. Jan 20, 2026HouseCommittee
    House/ to standing committee
  26. Jan 20, 2026HouseIntroduced
    House/ 1st reading (Introduced)
  27. Jan 14, 2026House
    House/ received bill from Legislative Research
  28. Jan 14, 2026Released
    LFA/ fiscal note publicly available for HB0077
  29. Jan 7, 2026Version Sponsor
    LFA/ fiscal note sent to sponsor for HB0077
  30. Dec 23, 2025Legislative Fiscal Agency
    LFA/ bill sent to agencies for fiscal input for HB0077
  31. Dec 23, 2025Legislative Fiscal Analyst
    LFA/ bill assigned to staff for fiscal analysis for HB0077
  32. Dec 23, 2025Legislative Research and General Counsel
    Numbered Bill Publicly Distributed
  33. Dec 23, 2025Legislative 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

Steve EliasonHouse · District 43RepublicanPrimary sponsor
Dan McCaySenate · District 18RepublicanCosponsor

Discoveries

1 pattern noticed across the record

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

policy shift98% confidence

Elimination of Legacy Taxes

The legislation cleans up historical tax codes by formally repealing the state inheritance tax and outdated cleaner burning fuel tax credits.

State Tax Commission

Connected Entities

State Tax Commission, Utah Fairpark Area Investment and Restoration District, Governor's Office of Planning and Budget and 3 more
OrganizationState Tax Commission“Administers state taxes and receives reports under the modified tax provisions.”Map →
OrganizationUtah Fairpark Area Investment and Restoration District“Entity associated with privilege tax exemptions and motor vehicle rental tax dis”Map →
OrganizationGovernor's Office of Planning and Budget“Participates in consensus revenue predictions regarding federal tax law changes.”Map →
OrganizationOffice of the Legislative Fiscal Analyst“Participates in consensus predictions regarding material increases in state inco”Map →
OrganizationRevenue and Taxation Interim Committee“Receives electronic reports concerning Internal Revenue Code impacts and propert”Map →
OrganizationUtah Housing Corporation“Issues allocation certificates for the Utah low-income housing tax credit.”Map →

Sources

Open source document

le.utah.gov

Analysis Score

0–100
  • Significance80
    How much this matters to a regular citizen
  • Controversy25
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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