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Tuesday, November 3, 2026

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Utah bill tracker

S.B. 279: State Homeless Campus Neighbor Tax Credit

2026 General Session · Originating chamber: Senate

Saved official records and Ledger coverage. The outcome below is from the Legislature’s own step list.

What the bill does

Did not pass both chambers; the bill was filed on March 6, 2026.

This bill enacts an income tax credit for owners of property adjacent to a homeless campus.

  • Defines terms
  • Enacts a nonrefundable tax credit for an owner of property adjacent to a homeless services campus in an amount corresponding to 50% of the property's taxes

The description and list come from the bill's own long title as recorded by the Legislature. Read the official bill. The Ledger takes no position on it.

Subjects: Workforce Services · Income Tax · Property Tax · Revenue and Taxation · Homelessness · Tax Credits

How it moved

  1. · Senate1st reading (Introduced)Rules Committee
  2. · Senateto standing committeeRevenue and Taxation Committee
  3. · SenateSenate Comm - Amendment RecommendationRevenue and Taxation Committee
  4. · SenateSenate Comm - Motion to Recommend FailedRevenue and Taxation Committee
  5. · SenateSenate Comm - Recommends Returned to RulesRevenue and Taxation Committee
  6. · Senatefiledfile for bills not passed

Steps as the Legislature recorded them; clerical and fiscal-staff entries are left out. Numbers such as 54-14-7 are yeas, nays and absent.

Fiscal note

From the Legislative Fiscal Analyst's note on S.B. 279, dated February 11, 2026. A fiscal note estimates direct costs and revenue; it is not an appropriation.

  • State revenue: Enactment of this legislation could reduce Income Tax Fund revenues by $3,825,000 annually beginning in FY 2028.
  • State expenditures: Enactment of this legislation could cost the Tax Commission $15,500 from the Income Tax one-time in FY 2028 for system updates and testing.
  • Local government: Enactment of this legislation likely will not result in direct, measurable costs for local governments.
  • Individuals and businesses: Enactment of this legislation may reduce income tax liability to businesses and individuals that own property located within a one-mile radius of a homeless services campus by an estimated $3,825,000 annually beginning in FY 2028. These taxpayers may be eligible to claim a homeless campus neighbor income tax credit equal to 50% of the amount of property taxes stated on the tax notice.

Bill overview

Sponsor: Luz Escamilla

House floor sponsor: Sandra Hollins

Legislature passed-list status: Not available in the saved metadata.

Passed-list membership is not a finding that a bill was signed or took effect. A bill absent from that list is not necessarily pending or defeated.

Latest recorded action

filed
Action date:

The full step list is above. Find the bill in the official session list for status, hearings and committee records.

Recorded floor votes

No floor-vote records for this bill and session are available here. This does not mean no vote occurred; consult the official bill record.

Ledger coverage

No Ledger stories with an explicit source link to this bill and session are listed here.