2025 bills / S.B. 234
S.B. 234 Severance Amendments (2025)
- Introduced
- Senate committee
- Senate vote
- House committee
- House vote
- Signed into law
What this bill does
AI summary from the official description
The bill changes Utah's severance tax credit for mining exploration by replacing it with an agreement and post-performance certificate process, and sets a future repeal date for that credit that requires legislative review first. It also lets taxpayers apply the high cost infrastructure tax credit against severance tax instead of income tax, including for 2024 costs claimed in 2025, and moves several existing tax credits into a new severance tax credit section.
About this summary
Quotes come from the official recordings' automatic captions, and plain-English summaries are written by AI from the official record. A person reviews them, but always check the recording before quoting anyone; every quote links to its moment in the video.
Check the official text below.
Official description
- repeals and reenacts the severance tax credit for mining exploration to create an agreement and post-performance certificate process
- schedules the repeal of the severance tax credit for mining exploration but requires legislative review before the repeal
- authorizes a taxpayer to claim the high cost infrastructure tax credit against severance tax liability instead of income tax liability
- allows a taxpayer to claim the high cost infrastructure credit against severance tax liability during the 2025 taxable year for costs incurred during the 2024 taxable year
- creates a new severance tax credit part and moves existing tax credits to the new part
- addresses federal agency consultation before certain acts related to federal designations and minerals
- makes technical and conforming changes
Your legislators on this bill
Enter your address to see what your own representative and senator did on this bill, and get their contact information and a ready-to-send message about it.
Take action
Session over, but your legislators still want to hear from you; ideas that died often come back next year. How to testify →
What members get
- An alert the day S.B. 234 is put on a committee agenda, with time and room, so you can be there to speak
- When S.B. 234 is rewritten, exactly which words changed
- Its hearings in your own calendar
- Your own scorecard: pick the side you favor and see how every legislator voted
Every vote
- 4 yes, 0 no, 3 absentSenate Revenue and Taxation Committee: vote to approve it · Feb 14, 2025Who voted how
- 22 yes, 2 no, 5 absentFirst of two Senate votes · Feb 21, 2025Who voted how
- 25 yes, 3 no, 1 absentFinal Senate vote · Feb 24, 2025Who voted how
- 10 yes, 0 no, 4 absentHouse Natural Resources, Agriculture, and Environment Committee: vote to change the bill · Feb 27, 2025Who voted how
- 10 yes, 0 no, 4 absentHouse Natural Resources, Agriculture, and Environment Committee: vote to approve it · Feb 27, 2025Who voted how
- 68 yes, 0 no, 7 absentFinal House vote · Mar 7, 2025Who voted how
- 65 yes, 0 no, 10 absentFinal House vote · Mar 7, 2025Who voted how
- 19 yes, 5 no, 5 absentSenate vote to accept the other chamber's changes · Mar 7, 2025Who voted how
Hearings and debates
- Feb 14, 2025 Senate Revenue and Taxation Committee▶ Watch
- Feb 27, 2025 House Natural Resources, Agriculture, and Environment Committee▶ Watch
- 21/2/2025 Senate floor debate▶ Watch
- 24/2/2025 Senate floor debate▶ Watch
- 24/2/2025 Senate floor debate▶ Watch
- Jul 3, 2025 House floor debate▶ Watch
- Jul 3, 2025 House floor debate▶ Watch
- Jul 3, 2025 Senate floor debate▶ Watch