Tax Modifications

Official source overview

This bill modifies tax provisions.

Published by Utah State Legislature for H.B. 77. Civixly has formatted, but not rewritten, the official text.

Latest development · Mar 23, 2026

Governor Signed

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Official Utah record ↗

Session: 2026
Introduced: Dec 23, 2025
Latest passage: Feb 6, 2026

Official highlighted provisions

What the bill would do

These points come from the Utah Legislature’s published bill overview.

consolidates certain State Tax Commission reports in relation to federal tax law changes;
provides penalty provisions that apply if a producer fails to file a Form 1099 for mineral production tax withholding or fails to file the Form 1099 on time;
modifies filing requirements applicable to producers for mineral production tax withholding;
clarifies assessment requirements for the common areas of a condominium or community association;
increases property valuation thresholds for which county reporting to the State Tax Commission and the Revenue and Taxation Interim Committee is required;
modifies the definition of "indigent individual," as applied to property tax relief, by removing language that limits a finding of extreme hardship to counties;
allows a taxpayer to appeal a county's denial of the taxpayer's application for property tax relief on the basis of late filing;
consolidates a list of all privilege tax exemptions within the privilege tax statute;
consolidates certain tax credit review requirements applicable to the Utah low-income housing tax credit;
expands the definition of "Utah unrelated business income," as applied to corporate income tax, to include allocated income;
modifies the taxpayer tax credit to align with federal tax changes;
extends provisions allowing for pass-through entities to pay taxes on behalf of individuals;
expands the definition of "short-term rental," as applied to sales and use tax, to include rentals involving real property;
requires a county that imposes the 1% local option sales and use tax to distribute revenue collected within a newly-incorporated municipality to that municipality for a certain period;
increases the weight-based motor vehicle exemption for the motor vehicle rental tax;
modifies the motor vehicle exemptions for the tourism, recreation, cultural, convention, and airport facilities tax to match the exemptions for the motor vehicle rental tax;

Verify this overview with the Utah Legislature ↗

Topics and classification

Civixly topics

Budget & Taxes

Source subjects

Corporate TaxIncome TaxIndividual Income TaxLocal Option Sales TaxesLocal Taxation and FeesPrivilege TaxProperty TaxProperty Tax ReliefRevenue and TaxationSales Tax ExemptionsSales and Use TaxState Tax CommissionTax Credits

Document type

Bill

Action timeline

Newest action first. Action language is supplied by the state source.

View full action timeline39 actions

Mar 23, 2026
Governor Signed
Executive SignatureOffice of the Governor
Mar 12, 2026
House/ to Governor
Executive ReceiptOffice of the Governor
Mar 12, 2026
House/ received enrolled bill from Printing
ReceiptHouse
Mar 10, 2026
House/ enrolled bill to Printing
House
Mar 10, 2026
Enrolled Bill Returned to House or Senate
EnrolledHouse
Feb 10, 2026
Draft of Enrolled Bill Prepared
Utah State Legislature
Feb 10, 2026
Bill Received from House for Enrolling
ReceiptUtah State Legislature
Feb 6, 2026
House/ signed by Speaker/ sent for enrolling
PassageHouse
Feb 6, 2026
House/ received from Senate
ReceiptHouse
Feb 6, 2026
Senate/ to House
House
Feb 6, 2026
Senate/ signed by President/ returned to House
PassageHouse
Feb 6, 2026
Senate/ passed 3rd reading
PassageSenate
Feb 6, 2026
Senate/ uncircled
Senate
Feb 6, 2026
Senate/ circled
Senate
Feb 6, 2026
Senate/ 3rd reading
Senate
Feb 5, 2026
Senate/ passed 2nd reading
Reading 2Senate
Feb 5, 2026
Senate/ 2nd reading
Senate
Feb 3, 2026
Senate/ placed on 2nd Reading Calendar
Senate
Feb 3, 2026
Senate/ committee report favorable [Senate Revenue and Taxation Committee]
Committee Passage FavorableSenate
Feb 2, 2026
Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee]
Committee Passage FavorableSenate
Jan 30, 2026
Senate/ to standing committee [Senate Revenue and Taxation Committee]
Referral CommitteeSenate
Jan 28, 2026
Senate/ 1st reading (Introduced)
Senate
Jan 27, 2026
Senate/ received from House
ReceiptSenate
Jan 27, 2026
House/ to Senate
Senate
Jan 27, 2026
House/ passed 3rd reading
PassageSenate
Jan 27, 2026
House/ floor amendment
House
Jan 27, 2026
House/ 3rd reading
House
Jan 22, 2026
House/ 2nd reading
House
Jan 22, 2026
House/ committee report favorable [House Revenue and Taxation Committee]
Committee Passage FavorableHouse
Jan 21, 2026
House Comm - Favorable Recommendation [House Revenue and Taxation Committee]
Committee Passage FavorableHouse
Jan 20, 2026
House/ to standing committee [House Revenue and Taxation Committee]
Referral CommitteeHouse
Jan 20, 2026
House/ 1st reading (Introduced)
House
Jan 14, 2026
House/ received bill from Legislative Research
ReceiptHouse
Jan 14, 2026
LFA/ fiscal note publicly available for HB0077
Utah State Legislature
Jan 8, 2026
LFA/ fiscal note sent to sponsor for HB0077
Utah State Legislature
Dec 23, 2025
LFA/ bill sent to agencies for fiscal input for HB0077
Utah State Legislature
Dec 23, 2025
LFA/ bill assigned to staff for fiscal analysis for HB0077
Utah State Legislature
Dec 23, 2025
Numbered Bill Publicly Distributed
Utah State Legislature
Dec 23, 2025
Bill Numbered but not Distributed
Utah State Legislature

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What the bill would do

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HB 77 discussion