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4
59-24-103.8
63I-2-259
0
Radioactive Waste Facility Tax Amendments
2026 GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Carl R. Albrecht
Senate Sponsor: Michael K. McKell
LONG TITLE
General Description:
This bill extends the radioactive waste facility expansion tax.
Highlighted Provisions:
This bill:
extends the radioactive waste facility expansion tax until December 31, 2026; and
makes technical and conforming changes.
Money Appropriated in this Bill:
None
Other Special Clauses:
None
Utah Code Sections Affected:
AMENDS:
59-24-103.8
Effective
05/06/26
Repealed
07/01/26
, as enacted by Laws of Utah 2025,
Chapter 157
63I-2-259
Effective
05/06/26
, as last amended by Laws of Utah 2025, Chapters 157,
182, 277, and 366
Be it enacted by the Legislature of the state of Utah:
Section 1. Section
59-24-103.8
is amended to read:
59-24-103.8
Effective
05/06/26
Repealed
07/01/26
. Radioactive waste facility
expansion tax -- Payment -- Deposit of tax revenue.
(1)
As used in this section:
(a)
"Division" means the Division of Waste Management and Radiation Control created
in Section
19-1-105
.
(b)
"New licensed waste disposal volume" means the increased radioactive waste
disposal volume capacity that a radioactive waste facility requests for approval by the
division in a radioactive waste facility application.
(c)
"Radioactive waste facility application" means an application for a new radioactive
waste facility, or an amendment to an existing radioactive waste facility, under
Section
19-3-105
that requests authorization to construct a new radioactive waste
facility or expand the geographic site covered by an existing radioactive waste
facility.
(2)
There is imposed a tax on a radioactive waste facility that submits a new radioactive
waste facility application to the division on or before December 31,
2025
2026
.
(3)
The tax imposed by this section is equal to $3.45 per cubic yard of new licensed waste
disposal volume, up to and not exceeding 8,700,000 cubic yards of new licensed waste
disposal volume for a radioactive waste facility.
(4)
The tax imposed by this section shall be paid no later than 60 days after the day on
which the radioactive waste facility submits a radioactive waste facility application to
the division.
(5)
The commission shall deposit the tax revenue collected under this section into the
Electrical Energy Development Investment Fund created in Section
79-6-1105
.
(6)
Nothing in this section limits the ability of the director of the division to approve a
radioactive waste facility application exceeding the maximum new licensed waste
disposal volume described in Subsection
(3)
.
Section 2. Section
63I-2-259
is amended to read:
63I-2-259
Effective
05/06/26
. Repeal dates: Title 59.
(1)
Subsection
59-7-159(3)(b)(iii)
, referencing Section
59-7-614.10
, is repealed December
31, 2026.
(2)
Section
59-7-614.10
, Nonrefundable enterprise zone tax credit, is repealed December
31, 2026.
(3)
Subsection
59-10-137(3)(b)(viii)
, referencing Section
59-10-1037
, is repealed
December 31, 2026.
(4)
Section
59-10-1037
, Nonrefundable enterprise zone tax credit, is repealed December 31,
2026.
(5)
Subsection
59-14-807(3)(a)(iii)
, regarding the Youth Electronic Cigarette, Marijuana,
and Other Drug Prevention Committee, is repealed July 1, 2030.
(6)
Subsection
59-14-807(4)(b)
, regarding the Youth Electronic Cigarette, Marijuana, and
Other Drug Prevention Committee, is repealed July 1, 2030.
(7)
Section
59-24-103.8
, Radioactive waste facility expansion tax -- Payment -- Deposit of
tax revenue, is repealed July 1,
2026
2027
.
Section 3.
Effective Date.
This bill takes effect on
May 6, 2026
.
1-8-26 3:56 PM