---
type: "Bill"
title: "H.B. 144 High Cost Infrastructure Development Tax Credit Amendments"
description: "H.B. 144 High Cost Infrastructure Development Tax Credit Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "HB 144"
citation: "Utah HB 144 (2023)"
classification: ["bill"]
subjects: ["Corporate Tax", "Income Tax", "Mining", "Revenue and Taxation", "Severance Tax", "Tax Credits"]
status: "enacted"
primary_sponsors: ["Albrecht, Carl R."]
version_count: 2
action_count: 47
vote_count: 8
first_action: "2022-12-29"
last_action: "2023-03-23"
source: "openstates"
source_identifier: "ocd-bill/e5d39cda-4a3d-4618-91d1-ed2f39e0809f"
source_url: "https://le.utah.gov/~2023/bills/static/HB0144.html"
source_hash: "fc5673cdda4c68693c1a973028e206dc10cfdbab9c3276a84428b60b42489f64"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---

# Utah HB 144 (2023) — H.B. 144 High Cost Infrastructure Development Tax Credit Amendments

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://le.utah.gov/~2023/bills/hbillint/HB0144S01.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/hbillenr/HB0144.pdf)

## Votes

- House Comm - Substitute Recommendation from # 0 to # 2 — **9–0** (pass) · lower
- House Comm - Favorable Recommendation — **8–2** (pass) · lower
- House Comm - Held — **5–3** (pass) · lower
- passed 2nd & 3rd readings/suspension — **25–0** (pass) · upper
- concurs with Senate amendment — **68–2** (pass) · lower
- Senate Comm - Favorable Recommendation — **6–0** (pass) · lower
- passed 3rd reading — **55–14** (pass) · lower
- Senate Comm - Substitute Recommendation from # 2 to # 1 — **6–0** (pass) · lower

## Sponsors

- Albrecht, Carl R. — primary (person)
- Owens, Derrin R. — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-12-29** Bill Numbered but not Distributed
- **2022-12-29** Numbered Bill Publicly Distributed
- **2023-01-11** received bill from Legislative Research `receipt`
- **2023-01-17** received fiscal note from Fiscal Analyst `receipt`
- **2023-01-17** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-03** fiscal note sent to sponsor
- **2023-02-06** to Printing with fiscal note
- **2023-02-14** to House Revenue and Taxation Committee
- **2023-02-15** House Comm - Held
- **2023-02-20** to Printing with fiscal note
- **2023-02-21** House Comm - Substitute Recommendation from # 0 to # 2
- **2023-02-21** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-21** comm rpt/substituted
- **2023-02-21** 2nd reading `reading-2`
- **2023-02-22** 3rd reading `reading-3`
- **2023-02-22** passed 3rd reading `passage`
- **2023-02-22** to Senate
- **2023-02-23** received from House `receipt`
- **2023-02-23** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-23** to Senate Natural Resources, Agriculture, and Environment Committee
- **2023-02-24** Senate Comm - Substitute Recommendation from # 2 to # 1
- **2023-02-24** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-27** comm rpt/substituted
- **2023-02-27** placed on 2nd Reading Calendar
- **2023-02-28** 2nd Reading Calendar to Rules `reading-2`
- **2023-03-02** Rules to 2nd Reading Calendar
- **2023-03-03** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2023-03-03** circled
- **2023-03-03** uncircled
- **2023-03-03** passed 2nd & 3rd readings/suspension `passage`
- **2023-03-03** to House with amendments
- **2023-03-03** received from Senate `receipt`
- **2023-03-03** placed on Concurrence Calendar
- **2023-03-03** concurs with Senate amendment `amendment-passage`
- **2023-03-03** to Senate
- **2023-03-03** received from House `receipt`
- **2023-03-03** signed by President/returned to House `passage`
- **2023-03-03** to House
- **2023-03-03** received from Senate `receipt`
- **2023-03-03** signed by Speaker/sent for enrolling `passage`
- **2023-03-06** Bill Received from House for Enrolling
- **2023-03-06** Draft of Enrolled Bill Prepared
- **2023-03-10** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-10** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-23** Governor Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e5d39cda-4a3d-4618-91d1-ed2f39e0809f`. Confidence: reported (aggregated from official Utah legislature records).