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<leg xml:space="preserve" billnum="HB0201" sponsor="Carl R. Albrecht" designation="HB" otherSponsor="Michael K. McKell" otherHouse="Senate" sess="2026GS" fileno="2026FL0030" date="1/8/2026 15:01:227" printDate="01-08 15:56" subVer="0" minVer="0" office="LEGISLATIVE GENERAL COUNSEL" actionDate="" impact="code"><info><nextbuid>4</nextbuid><aminfo anum="0" effdate="05/06/2026"><seclist><sect action="A" src="code" buid="2" uid="C59-24-S103.8_2026050620260506" fromuid="C59-24-S103.8_2025070120250507" sort="59 24 01030820260506" mtype="section" effdate="05/06/2026" libenddate="07/01/2026" endtype="SN">59-24-103.8</sect><sect action="A" src="code" buid="1" uid="C63I-2-S259_2026050620260506" fromuid="C63I-2-S259_2025050720250507" sort="63I02 02590020260506" mtype="section" effdate="05/06/2026">63I-2-259</sect><sect src="uncod" untype="effdate" buid="3" uid="EF0000" sort="UZEFF" mtype="uncod" effdate="05/06/2026"/></seclist></aminfo></info><tbox><sinfo><nextpairid>0</nextpairid></sinfo><st numlevel="1" lineno="1" slineno="0-1">Radioactive Waste Facility Tax Amendments</st><sessionhead>2026 GENERAL SESSION</sessionhead><statehead>STATE OF UTAH</statehead><sponsorhead>Chief Sponsor: Carl R. Albrecht</sponsorhead><otherSponsorhead>Senate Sponsor: Michael K. McKell</otherSponsorhead></tbox><lt numlevel="1" lineno="2" slineno="0-2"><lthead lineno="3">LONG TITLE</lthead><gdhead lineno="4">General Description:</gdhead><gd numlevel="1" lineno="5" slineno="0-5">This bill extends the radioactive waste facility expansion tax.</gd><hphead lineno="6">Highlighted Provisions:</hphead><hp numlevel="1" lineno="7" slineno="0-7">This bill:<hl numlevel="1" lineno="8" slineno="0-8" level="1">extends the radioactive waste facility expansion tax until December 31, 2026; and</hl><hl numlevel="1" lineno="9" slineno="0-9" level="1">makes technical and conforming changes.</hl></hp><moni numlevel="1" lineno="10" slineno="0-10" display="none">Money Appropriated in this Bill:</moni><moniNone lineno="11">None</moniNone><oc numlevel="1" lineno="12" slineno="0-12">Other Special Clauses:</oc><ocNone lineno="13">None</ocNone><sa numlevel="1" lineno="14" slineno="0-14">Utah Code Sections Affected:<saamd numlevel="1" lineno="15" slineno="0-15"><snhead>AMENDS:</snhead><sn num="59-24-103.8" src="code" uid="C59-24-S103.8_2026050620260506" buid="2" sort="59 24 01030820260506" numlevel="1" lineno="16" slineno="0-16"><bold>59-24-103.8</bold><parens><paren sort="00" type="original" show="true" display="space"><effect>Effective </effect><date>05/06/26</date></paren><paren sort="00" type="original" show="true"><effect>Repealed </effect><date>07/01/26</date></paren></parens> , as enacted by Laws of Utah 2025, <ln numlevel="1" lineno="17" slineno="0-17"/>Chapter 157</sn><sn num="63I-2-259" src="code" uid="C63I-2-S259_2026050620260506" buid="1" sort="63I02 02590020260506" numlevel="1" lineno="18" slineno="0-18"><bold>63I-2-259</bold><parens><paren sort="00" type="original" show="true"><effect>Effective </effect><date>05/06/26</date></paren></parens> , as last amended by Laws of Utah 2025, Chapters 157, <ln numlevel="1" lineno="19" slineno="0-19"/>182, 277, and 366</sn></saamd></sa></lt><enacthead lineno="20"/><enact numlevel="1" lineno="21" slineno="0-21">Be it enacted by the Legislature of the state of Utah:</enact><bdy><bsec buid="2" num="59-24-103.8" type="amend" src="code" uid="C59-24-S103.8_2026050620260506" sort="59 24 01030820260506" numlevel="1" lineno="22" slineno="1-1" sn="1"><section number="59-24-103.8" numlevel="1" lineno="23" slineno="1-2" type="amend"><secline lineno="22">Section 1. Section <bold>59-24-103.8</bold> is amended to read:</secline><catline lineno="23"><bold>59-24-103.8<parens><paren sort="00" type="original" show="true" display="space"><effect>Effective </effect><date>05/06/26</date></paren><paren sort="00" type="original" show="true"><effect>Repealed </effect><date>07/01/26</date></paren></parens>. Radioactive waste facility <ln numlevel="1" lineno="24" slineno="1-3"/>expansion tax -- Payment -- Deposit of tax revenue.</bold></catline><subsection ssid="2-null-1" dnum="1-o" numlevel="1" lineno="25" slineno="1-4" level="1" placement="noreturn"><display>(1)</display>As used in this section:<subsection ssid="2-null-2" dnum="a-o" numlevel="1" lineno="26" slineno="1-5" level="2"><display>(a)</display>"Division" means the Division of Waste Management and Radiation Control created <ln numlevel="1" lineno="27" slineno="1-6"/>in Section <xref depth="3" refnumber="19-1-105">19-1-105</xref>.</subsection><subsection ssid="2-null-3" dnum="b-o" numlevel="1" lineno="28" slineno="1-7" level="2"><display>(b)</display>"New licensed waste disposal volume" means the increased radioactive waste <ln numlevel="1" lineno="29" slineno="1-8"/>disposal volume capacity that a radioactive waste facility requests for approval by the <ln numlevel="1" lineno="30" slineno="1-9"/>division in a radioactive waste facility application.</subsection><subsection ssid="2-null-4" dnum="c-o" numlevel="1" lineno="31" slineno="1-10" level="2"><display>(c)</display>"Radioactive waste facility application" means an application for a new radioactive <ln numlevel="1" lineno="32" slineno="1-11"/>waste facility, or an amendment to an existing radioactive waste facility, under <ln numlevel="1" lineno="33" slineno="1-12"/>Section <xref depth="3" refnumber="19-3-105">19-3-105</xref> that requests authorization to construct a new radioactive waste <ln numlevel="1" lineno="34" slineno="1-13"/>facility or expand the geographic site covered by an existing radioactive waste <ln numlevel="1" lineno="35" slineno="1-14"/>facility.</subsection></subsection><subsection ssid="2-null-5" dnum="2-o" numlevel="1" lineno="36" slineno="1-15" level="1"><display>(2)</display>There is imposed a tax on a radioactive waste facility that submits a new radioactive <ln numlevel="1" lineno="37" slineno="1-16"/>waste facility application to the division on or before December 31, <amendoutstart style="2"/><amend anum="0" ea="erase" pairid="3" groupid="3" style="2" owner="jchristopherson" level="1" deltag="both">2025</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="2" groupid="2" style="1" owner="jchristopherson" level="1" amendtag="both" space="true">2026</amend>.</subsection><subsection ssid="2-null-6" dnum="3-o" numlevel="1" lineno="38" slineno="1-17" level="1"><display>(3)</display>The tax imposed by this section is equal to $3.45 per cubic yard of new licensed waste <ln numlevel="1" lineno="39" slineno="1-18"/>disposal volume, up to and not exceeding 8,700,000 cubic yards of new licensed waste <ln numlevel="1" lineno="40" slineno="1-19"/>disposal volume for a radioactive waste facility.</subsection><subsection ssid="2-null-7" dnum="4-o" numlevel="1" lineno="41" slineno="1-20" level="1"><display>(4)</display>The tax imposed by this section shall be paid no later than 60 days after the day on <ln numlevel="1" lineno="42" slineno="1-21"/>which the radioactive waste facility submits a radioactive waste facility application to <ln numlevel="1" lineno="43" slineno="1-22"/>the division.</subsection><subsection ssid="2-null-8" dnum="5-o" numlevel="1" lineno="44" slineno="1-23" level="1"><display>(5)</display>The commission shall deposit the tax revenue collected under this section into the <ln numlevel="1" lineno="45" slineno="1-24"/>Electrical Energy Development Investment Fund created in Section <xref depth="3" refnumber="79-6-1105">79-6-1105</xref>.</subsection><subsection ssid="2-null-9" dnum="6-o" numlevel="1" lineno="46" slineno="1-25" level="1"><display>(6)</display>Nothing in this section limits the ability of the director of the division to approve a <ln numlevel="1" lineno="47" slineno="1-26"/>radioactive waste facility application exceeding the maximum new licensed waste <ln numlevel="1" lineno="48" slineno="1-27"/>disposal volume described in Subsection <xref tempid="250" depth="4" refnumber="(3)">(3)</xref>.</subsection></section></bsec><bsec buid="1" num="63I-2-259" type="amend" src="code" uid="C63I-2-S259_2026050620260506" sort="63I02 02590020260506" numlevel="1" lineno="49" slineno="2-1" sn="2"><section number="63I-2-259" numlevel="1" lineno="50" slineno="2-2" type="amend"><secline lineno="49">Section 2. Section <bold>63I-2-259</bold> is amended to read:</secline><catline lineno="50"><bold>63I-2-259<parens><paren sort="00" type="original" show="true"><effect>Effective </effect><date>05/06/26</date></paren></parens>. Repeal dates: Title 59.</bold></catline><subsection ssid="1-null-1" dnum="1-o" numlevel="1" lineno="51" slineno="2-3" level="1" placement="noreturn"><display>(1)</display>Subsection <xref tempid="538" depth="4" refnumber="59-7-159(3)(b)(iii)">59-7-159(3)(b)(iii)</xref>, referencing Section <xref depth="3" refnumber="59-7-614.10">59-7-614.10</xref>, is repealed December <ln numlevel="1" lineno="52" slineno="2-4"/>31, 2026.</subsection><subsection ssid="1-null-2" dnum="2-o" numlevel="1" lineno="53" slineno="2-5" level="1"><display>(2)</display>Section <xref depth="3" refnumber="59-7-614.10">59-7-614.10</xref>, Nonrefundable enterprise zone tax credit, is repealed December <ln numlevel="1" lineno="54" slineno="2-6"/>31, 2026.</subsection><subsection ssid="1-null-3" dnum="3-o" numlevel="1" lineno="55" slineno="2-7" level="1"><display>(3)</display>Subsection <xref tempid="1041" depth="4" refnumber="59-10-137(3)(b)(viii)">59-10-137(3)(b)(viii)</xref>, referencing Section <xref depth="3" refnumber="59-10-1037">59-10-1037</xref>, is repealed <ln numlevel="1" lineno="56" slineno="2-8"/>December 31, 2026.</subsection><subsection ssid="1-null-4" dnum="4-o" numlevel="1" lineno="57" slineno="2-9" level="1"><display>(4)</display>Section <xref depth="3" refnumber="59-10-1037">59-10-1037</xref>, Nonrefundable enterprise zone tax credit, is repealed December 31, <ln numlevel="1" lineno="58" slineno="2-10"/>2026.</subsection><subsection ssid="1-null-5" dnum="5-o" numlevel="1" lineno="59" slineno="2-11" level="1"><display>(5)</display>Subsection <xref depth="4" refnumber="59-14-807(3)(a)(iii)">59-14-807(3)(a)(iii)</xref>, regarding the Youth Electronic Cigarette, Marijuana, <ln numlevel="1" lineno="60" slineno="2-12"/>and Other Drug Prevention Committee, is repealed July 1, 2030.</subsection><subsection ssid="1-null-6" dnum="6-o" numlevel="1" lineno="61" slineno="2-13" level="1"><display>(6)</display>Subsection <xref tempid="660">59-14-807(4)(b)</xref>, regarding the Youth Electronic Cigarette, Marijuana, and <ln numlevel="1" lineno="62" slineno="2-14"/>Other Drug Prevention Committee, is repealed July 1, 2030.</subsection><subsection ssid="1-null-7" dnum="7-o" numlevel="1" lineno="63" slineno="2-15" level="1"><display>(7)</display>Section <xref depth="3" refnumber="59-24-103.8">59-24-103.8</xref>, Radioactive waste facility expansion tax -- Payment -- Deposit of <ln numlevel="1" lineno="64" slineno="2-16"/>tax revenue, is repealed July 1, <amendoutstart style="2"/><amend anum="0" ea="erase" pairid="3" groupid="3" style="2" owner="jchristopherson" level="1" deltag="both">2026</amend><amendoutend style="2"/><amend anum="0" ea="amend" pairid="2" groupid="2" style="1" owner="jchristopherson" level="1" amendtag="both" space="true">2027</amend>.</subsection></section></bsec><bsec buid="3" type="uncod" untype="effdate" src="uncod" uid="EF0000" sort="UZEFF" langlock="true" numlevel="1" lineno="65" slineno="3-1" sn="3"><section type="uncod" untype="effdate" display="false" src="uncod"><secline lineno="65">Section 3.  <bold>Effective Date.</bold></secline><sectionText lineno="66"><amend anum="0" ea="amend" pairid="1" groupid="1" style="1" owner="jchristopherson" level="1" amendtag="both">This bill takes effect on <effdate uid="code" date="5/6/2026">May 6, 2026</effdate>.</amend></sectionText></section></bsec></bdy><foot><rev><tm>1-8-26 3:56 PM</tm></rev></foot></leg>