These new laws address AI, economic development, workforce and more. This year’s changes are proof that Utah is focused on finding harmony between data and energy, inter-agency collaboration, preparing workforce, and, overall, making Utah an attractive place to run a business.

Here is a round-up of the key legislative changes that will impact Utah businesses.

Related
HB190 empowers Utah businesses to help employees with child care costs
The 2026 Utah legislative session in numbers: 

  • Bill requests: 1,505
  • Bills numbered and introduced: 1,016 
  • Bills passed: 540
  • Bills passed on the last day: 165

AI & technology

HB76: Data Water Center Transparency Amendments by Rep. Jill Koford

This gives the state engineer enforcement power over the reports generated by large data centers and requires a land use authority of a county or municipality to notify the Division of Water Rights, the Division of Water Quality, and any relevant water supplier before they approve a land use application for a large data center.

HB165: Critical Infrastructure Amendments by Rep. Walt Brooks

This directs the Utah Cyber Center to develop guidance on foreign adversary threats to critical infrastructure; authorizes voluntary security assessments for critical infrastructure involving foreign adversary technology; allows coordination between the Utah Cyber Center and state agencies on critical infrastructure security.

HB276: Artificial Intelligence Modifications by Rep. Ariel Defay

The bill creates the Digital Voyeurism Prevention Act to address non-consensual generation and distribution of counterfeit intimate images; prohibits generation services and platforms from distributing counterfeit images without obtaining and verifying consent from the depicted individual.

HB408: Data Sharing Amendments by Rep. Doug Fiefia

This bill allows users to select portions of their social media data to transfer; requires social media platforms to share user data in real time when users move to other platforms; and requires consent from users before their comments or interactions can be included when others transfer data.

HB498: Utah App Store Accountability Act Amendments by Rep. Jim Dunnigan

These amendments require an app store provider to request age category from individuals making accounts and verify the age category using commercially available methods that are reasonably designed to ensure accuracy, which should include affirmative age attestation by a parent together with other age information.

Business support: Retirement & childcare

HB250: Utah Retirement Plan Exchange, sponsored by Rep. Joseph Elison

This creates an online marketplace where private employers can review, compare and select retirement plan options for their employees. The exchange will present qualified retirement plans in a standardized format so employers can easily evaluate costs, features and investment options. This program could particularly benefit small businesses by making it easier and more affordable to offer retirement savings plans, helping employees build long-term financial security.

HB190: Child Care Business Tax Credit by Rep. Jason Thompson

This bill is focused on helping businesses as they help their employees with child care. It increases the state tax credit for businesses that either offer child care or build child care facilities, allowing them to claim more of their costs. That’s on top of a federal tax credit currently available. Small businesses get the biggest percentage back.

Economic development

HB68: Housing and Community Development Amendments, sponsored by Rep. Calvin Roberts

These amendments create a new Division of Housing and Community Development within the Governor’s Office of Economic Opportunity, bringing together several housing programs that were previously spread across different state agencies. The bill also establishes a state housing coordinator and moves key housing and homelessness programs into the new division to improve coordination and strengthen the state’s approach to housing policy.

HB475: Development and Planning Coordination Amendments, sponsored by Rep. Calvin Roberts

This bill reorganizes and clarifies the state’s economic development structure by renaming the Governor’s Office of Economic Opportunity as the Governor’s Office of Economic Development and establishing a new Economic Development Council to help guide statewide economic development strategy. The bill also updates responsibilities within the office and improves coordination among state agencies and programs involved in economic development.

SB108: Online Marketplace Amendments, by Sen. Lincoln Fillmore

This prohibits a municipality or county from regulating an online marketplace or from requiring an online marketplace to disclose the personal data of its users without an administrative subpoena or court order.

People stand outside during the last day of the legislative session at the Capitol in Salt Lake City on Friday, March 6, 2026. | Photo by Tess Crowley, Deseret News

Energy

SB254: Extracted Natural Resources Amendments, sponsored by Sen. Ann Millner

This bill establishes a statewide framework to accelerate the development of critical mineral resources by fast-tracking permits, creating a Critical Minerals Council and establishing policies and zones to support mineral extraction and processing.

HB16: Solar Plant Amendments, sponsored by Rep. Colin Jack

The bill prohibits solar power plants on certain land types, including prime farmland and farmland of statewide, local, or unique importance. It also creates a permitting process for solar power plants.

HB78: Nuclear Regulatory Amendments by Rep. Carl Albrecht

This bill establishes the Nuclear Energy Regulatory Office within the Division of Waste Management and Radiation Control; grants rulemaking authority to the Division of Nuclear Energy Licensing and Oversight; and directs the Division to pursue expanded Agreement State status with the United States Nuclear Regulatory Commission.

Licensing & codes

HB572: Behavioral Health, Mental Health and Social Services Amendments, sponsored by Rep. Steve Eliason

This makes a broad set of changes to Utah’s behavioral health system, including shifting administration of the Governor’s Suicide Prevention Fund to the Office of Substance Use and Mental Health, expanding coordination between behavioral health providers, law enforcement and courts, and creating new programs such as community-based peer support services.

HB40: Utah Construction Trades Licensing by Rep. Tom Peterson

This bill moves the licensing requirements for an alarm company and an alarm company agent into a new chapter; it restructures the licensing requirements for the remaining trades in the Utah Construction Trades Licensing Act.

HB65: Construction Code Amendments by Rep. Tom Peterson

This bill updates State Construction Code to adopt the 2024 editions and definitions of multiple standards and includes changes to daycares.

HB172: Food Safety Manager Certification Amendments by Rep. Verona Mauga

This extends the period for food safety manager certification renewal from three years to five years; exempts a nonprofit fundraising event from food service establishment requirements.

SB90: Occupational Licenses for Veterans and Service Members by Sen. Heidi Balderee

This bill requires the Division of Professional Licensing to accept a veteran or service member’s past substantially equivalent skills, experience, credentials, training or education obtained while in the military when granting a license.

The Utah Capitol in Salt Lake City on Monday, March 2, 2026. | Photo by Scott G Winterton, Deseret News

Taxes

HB236: Truth in Taxation Amendments, sponsored by Rep. Karen Peterson

This bill requires taxing entities considering a property tax increase to publicly announce that intent earlier and provide clearer information about the amount and purpose of the proposed increase. The bill also requires governments to first adopt a tentative operating budget that excludes the proposed tax increase and to present a separate alternative budget showing how additional revenue would be used if the increase is approved.

SB60: Income Tax Rate Amendments, sponsored by Sen. Dan McCay

This bill amends the corporate franchise and income tax rate from 4.5% to 4.45%; amends the income tax rate from 4.5% to 4.45%; retrospective operation for a taxable year beginning on or after January 1, 2026.

SB162: Online Sales Tax Amendments by Sen. Chris Wilson

This bill imposes a sales and use tax for amounts paid or charged for access to digital or audio works, including subscription-based streaming services, or equal to the sales tax enacted by local municipalities.

Workforce development

HB373: Higher Education Innovation, sponsored by Rep. Karen Peterson

This bill creates a pilot program to fund research projects at Utah colleges and universities that support priority industries, economic development and public policy needs.

S.B. 195: Workforce Development, sponsored by Sen. Ann Millner

This establishes a Statewide Youth Apprenticeship Governance Council to coordinate youth apprenticeship programs among education, workforce and economic development agencies while strengthening collaboration with industry.

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