---
type: "Bill"
title: "Tax Incentives Amendments"
description: "Tax Incentives Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "HB 264"
citation: "Utah HB 264 (2025)"
classification: ["bill"]
subjects: ["Corporate Tax", "Energy", "Income Tax", "Individual Income Tax", "Office of Energy Development", "Renewable and Clean Energy", "Revenue and Taxation", "State Tax Commission", "Tax Credits"]
status: "enacted"
primary_sponsors: ["Christofferson, Kay J."]
version_count: 13
action_count: 41
vote_count: 0
first_action: "2025-01-17T20:46:00+00:00"
last_action: "2025-03-26T00:39:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/b2e223a9-c65f-4acb-b596-f09a3ac9e390"
source_url: "https://le.utah.gov/~2025/bills/static/HB0264.html"
source_hash: "d794d938fb22d48732ebdd566e3712cafa4fd4e50a38ba2685efbf347f5b7d7b"
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 264 (2025) — Tax Incentives 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/HB0264.xml)
2. **Amended 2/20/2025 16:02:541** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/amended/AV_HB0264S01_2025-02-20_16-02-59.pdf)
3. **Amended Excerpts 2/20/2025 16:02:541** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/amended/AP_HB0264S01_2025-02-20_16-02-59.pdf)
4. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0264 To HB0264S01.pdf)
5. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB264H10.pdf)
6. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB264H10.pdf)
7. **House Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB264H20.pdf)
8. **Senate Amendment 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/amended/HB0264S01.Samd.1.pdf)
9. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB264S10.pdf)
10. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB264S10.pdf)
11. **Senate Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB264S20.pdf)
12. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0264S01.xml)
13. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/HB0264.xml)

## Sponsors

- Christofferson, Kay J. — primary (person)
- Brammer, Brady — cosponsor (person)

## Timeline

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

- **2025-01-17T20:46:00+00:00** Bill Numbered but not Distributed
- **2025-01-17T20:46:00+00:00** Numbered Bill Publicly Distributed
- **2025-01-21T15:51:00+00:00** House/ received bill from Legislative Research `receipt`
- **2025-01-21T22:28:00+00:00** House/ 1st reading (Introduced)
- **2025-01-23T17:16:00+00:00** House/ received fiscal note from Fiscal Analyst `receipt`
- **2025-01-29T19:21:00+00:00** House/ to standing committee `referral-committee`
- **2025-01-30T21:33:00+00:00** House Comm - Substitute Recommendation
- **2025-01-30T21:34:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-01-31T18:13:00+00:00** House/ comm rpt/ substituted
- **2025-01-31T18:13:00+00:00** House/ 2nd reading
- **2025-02-10T21:42:00+00:00** House/ 3rd reading
- **2025-02-10T21:45:00+00:00** House/ passed 3rd reading `passage`
- **2025-02-10T21:45:00+00:00** House/ to Senate
- **2025-02-11T17:19:00+00:00** Senate/ received from House `receipt`
- **2025-02-11T18:16:00+00:00** Senate/ 1st reading (Introduced)
- **2025-02-14T17:12:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-02-19T00:09:00+00:00** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-19T17:16:00+00:00** Senate/ committee report favorable `committee-passage-favorable`
- **2025-02-19T17:16:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-02-20T22:48:00+00:00** Senate/ 2nd reading
- **2025-02-20T22:51:00+00:00** Senate/ floor amendment
- **2025-02-20T22:52:00+00:00** Senate/ passed 2nd reading `reading-2`
- **2025-02-21T18:06:00+00:00** Senate/ 3rd reading
- **2025-02-21T18:08:00+00:00** Senate/ passed 3rd reading `passage`
- **2025-02-21T18:08:00+00:00** Senate/ to House with amendments
- **2025-02-21T21:15:00+00:00** House/ received from Senate `receipt`
- **2025-02-21T21:15:00+00:00** House/ placed on Concurrence Calendar
- **2025-02-24T17:38:00+00:00** House/ concurs with Senate amendment `amendment-passage`
- **2025-02-24T17:38:00+00:00** House/ to Senate
- **2025-02-24T21:21:00+00:00** Senate/ received from House `receipt`
- **2025-02-24T21:21:00+00:00** Senate/ signed by President/ returned to House `passage`
- **2025-02-24T21:21:00+00:00** Senate/ to House
- **2025-02-25T16:01:00+00:00** House/ received from Senate `receipt`
- **2025-02-25T16:01:00+00:00** House/ signed by Speaker/ sent for enrolling `passage`
- **2025-02-26T17:29:00+00:00** Bill Received from House for Enrolling
- **2025-02-26T17:29:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-07T02:06:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-07T02:06:00+00:00** House/ enrolled bill to Printing
- **2025-03-12T18:38:00+00:00** House/ received enrolled bill from Printing `receipt`
- **2025-03-12T18:39:00+00:00** House/ to Governor `executive-receipt`
- **2025-03-26T00:39:00+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/b2e223a9-c65f-4acb-b596-f09a3ac9e390`. Confidence: reported (aggregated from official Utah legislature records).