Utah 2024 Regular Session

Utah House Bill HB0481

Introduced
2/7/24  
Refer
2/12/24  
Report Pass
2/26/24  

Caption

Technology Upgrade Incentives Amendments

Impact

If enacted, HB 0481 will significantly modify existing state tax provisions related to environmental and energy-efficient vehicle incentives. The bill proposes to amend sections of the Utah Code regarding tax credits for heavy duty vehicles fueled by natural gas, electric drivetrains, or hydrogen-electric technology. This change aims to promote cleaner transportation options and potentially reduce emissions from the commercial transportation sector, aligning with broader environmental goals. Additionally, it places a limit on the year-over-year issuance of tax credits, which may help manage state budgetary impacts associated with tax incentives.

Summary

House Bill 0481, known as the Technology Upgrade Incentives Amendments, seeks to provide specific tax incentives aimed at encouraging the purchase of alternative fuel heavy duty vehicles and locomotive idle-reduction devices. The legislation introduces a nonrefundable corporate and individual income tax credit for businesses and individuals who invest in these types of technology upgrades. The bill not only defines terms related to these credits but also sets aggregate limits on the total amount of credits that can be issued each year, ensuring that the financial impact on state revenues is kept in check.

Sentiment

The sentiment surrounding HB 0481 appears to be generally positive among proponents who advocate for advancing technology in transportation that aligns with environmental sustainability. Supporters argue that such incentives could stimulate economic growth, foster innovation, and contribute to cleaner air quality. However, there are concerns voiced by some members of the legislature about the long-term budget implications of sustaining these tax credits and whether they effectively address the environmental issues they aim to mitigate.

Contention

Notable points of contention in discussions surrounding HB 0481 include debates over the fiscal responsibility tied to tax incentives and whether the projected environmental benefits justify the potential loss of state revenue. Opponents point out that without careful monitoring and evaluation of outcomes, the incentives might not yield sufficient returns to the state in terms of environmental or economic benefits. Additionally, there may be discussions about the fairness and accessibility of these credits for small businesses versus larger corporations, potentially raising issues of equity in how green initiatives are funded.

Companion Bills

No companion bills found.

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