---
type: "Bill"
title: "Governmental Accounting Amendments"
description: "Governmental Accounting Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "HB 139"
citation: "Utah HB 139 (2025)"
classification: ["bill"]
subjects: ["Business", "Constitutional Officers", "Counties", "County and Municipal Finance", "Department of Commerce", "Education", "Fiscal Procedures", "Government Operations (State Issues)", "K-12 Education", "Limited Purpose Local Government Entities", "Municipalities", "Political Subdivisions (Local Issues)", "School Districts", "Special Service Districts", "State Auditor"]
status: "enacted"
primary_sponsors: ["Loubet, Anthony E."]
version_count: 10
action_count: 34
vote_count: 0
first_action: "2025-01-08T22:33:00+00:00"
last_action: "2025-03-26T00:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/01bcfea7-2c73-46f8-842a-e35cbf49f877"
source_url: "https://le.utah.gov/~2025/bills/static/HB0139.html"
source_hash: "fa2ccd325d89f42b5b91c7255ab22942d0648831b4529915c1e04297f1036e78"
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 139 (2025) — Governmental Accounting 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/Session/2025/bills/introduced/HB0139.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0139 To HB0139S01.pdf)
3. **Comparison to Sub #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0139S01 To HB0139S02.pdf)
4. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB139H10.pdf)
5. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB139H10.pdf)
6. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB139S10.pdf)
7. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB139S10.pdf)
8. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0139S01.xml)
9. **Substitute #2** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0139S02.xml)
10. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/HB0139.xml)

## Sponsors

- Loubet, Anthony E. — primary (person)
- Brammer, Brady — cosponsor (person)

## Timeline

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

- **2025-01-08T22:33:00+00:00** Bill Numbered but not Distributed
- **2025-01-08T22:33:00+00:00** Numbered Bill Publicly Distributed
- **2025-01-15T16:59:00+00:00** House/ received bill from Legislative Research `receipt`
- **2025-01-21T16:10:00+00:00** House/ received fiscal note from Fiscal Analyst `receipt`
- **2025-01-21T18:18:00+00:00** House/ 1st reading (Introduced)
- **2025-01-21T18:33:00+00:00** House/ to standing committee `referral-committee`
- **2025-02-25T15:43:00+00:00** House Comm - Substitute Recommendation
- **2025-02-25T15:43:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-25T21:12:00+00:00** House/ comm rpt/ substituted
- **2025-02-25T21:12:00+00:00** House/ 2nd reading
- **2025-02-28T03:04:00+00:00** House/ 3rd reading
- **2025-02-28T03:07:00+00:00** House/ passed 3rd reading `passage`
- **2025-02-28T03:07:00+00:00** House/ to Senate
- **2025-02-28T17:27:00+00:00** Senate/ received from House `receipt`
- **2025-02-28T17:28:00+00:00** Senate/ 1st reading (Introduced)
- **2025-02-28T21:35:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-03-03T16:19:00+00:00** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-03-03T21:29:00+00:00** Senate/ committee report favorable `committee-passage-favorable`
- **2025-03-03T21:29:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-03-05T21:43:00+00:00** Senate/ 2nd Reading Calendar to Rules `reading-2`
- **2025-03-06T17:07:00+00:00** Senate/ Rules to 2nd Reading Calendar
- **2025-03-07T00:42:00+00:00** Senate/ 2nd & 3rd readings/ suspension
- **2025-03-07T00:44:00+00:00** Senate/ passed 2nd & 3rd readings/ suspension
- **2025-03-07T00:44:00+00:00** Senate/ signed by President/ returned to House `passage`
- **2025-03-07T00:44:00+00:00** Senate/ to House
- **2025-03-07T15:24:00+00:00** House/ received from Senate `receipt`
- **2025-03-07T15:24:00+00:00** House/ signed by Speaker/ sent for enrolling `passage`
- **2025-03-07T17:37:00+00:00** Bill Received from House for Enrolling
- **2025-03-07T17:37:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-08T00:37:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-08T00:37:00+00:00** House/ enrolled bill to Printing
- **2025-03-12T17:35:00+00:00** House/ received enrolled bill from Printing `receipt`
- **2025-03-12T17:35:00+00:00** House/ to Governor `executive-receipt`
- **2025-03-26T00:00:00+00:00** 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/01bcfea7-2c73-46f8-842a-e35cbf49f877`. Confidence: reported (aggregated from official Utah legislature records).