---
type: "Bill"
title: "Tax Return Donation Amendments"
description: "Tax Return Donation Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2026"
identifier: "HB 148"
citation: "Utah HB 148 (2026)"
classification: ["bill"]
subjects: ["Education", "K-12 Education", "Local Education Agencies (LEAs)", "Public Education Data and Reporting", "Revenue and Taxation", "State Board of Education", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["MacPherson, Matt"]
version_count: 4
action_count: 44
vote_count: 3
first_action: "2026-01-05T22:04:23+00:00"
last_action: "2026-03-19T21:22:09+00:00"
source: "openstates"
source_identifier: "ocd-bill/111daffb-51b9-4d22-8235-4fabd53caa6d"
source_url: "https://le.utah.gov/~2026/bills/static/HB0148.html"
source_hash: "50c0eac5f5c0e655d3e6ba70afc6c3b072686a0d22a329ba0ed9fe3ba218138b"
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 148 (2026) — Tax Return Donation 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/2026/bills/introduced/HB0148.xml)
2. **Comparison to Original Bill** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/CP HB0148 To HB0148S01.pdf)
3. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/HB0148S01.xml)
4. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2026/bills/enrolled/HB0148.xml)

## Votes

- Senate/ passed 2nd reading — **19–0** (pass) · upper
- House/ passed 3rd reading — **70–1** (pass) · lower
- Senate/ passed 3rd reading — **26–0** (pass) · upper

## Sponsors

- MacPherson, Matt — primary (person)
- Escamilla, Luz — cosponsor (person)

## Timeline

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

- **2026-01-05T22:04:23+00:00** Bill Numbered but not Distributed
- **2026-01-05T22:04:23+00:00** Numbered Bill Publicly Distributed
- **2026-01-05T22:04:24+00:00** LFA/ bill assigned to staff for fiscal analysis for HB0148
- **2026-01-05T22:04:24+00:00** LFA/ bill sent to agencies for fiscal input for HB0148
- **2026-01-14T20:55:52+00:00** House/ received bill from Legislative Research `receipt`
- **2026-01-16T16:05:53+00:00** LFA/ fiscal note sent to sponsor for HB0148
- **2026-01-16T16:28:02+00:00** LFA/ fiscal note publicly available for HB0148
- **2026-01-20T16:17:04+00:00** House/ received fiscal note from Fiscal Analyst `receipt`
- **2026-01-20T22:38:23+00:00** House/ 1st reading (Introduced)
- **2026-01-23T19:13:53+00:00** House/ to standing committee [House Revenue and Taxation Committee] `referral-committee`
- **2026-01-26T21:00:16+00:00** LFA/ bill assigned to staff for fiscal analysis for HB0148S01
- **2026-01-26T21:00:16+00:00** LFA/ bill sent to agencies for fiscal input for HB0148S01
- **2026-01-26T21:35:20+00:00** House Comm - Substitute Recommendation [House Revenue and Taxation Committee]
- **2026-01-26T21:36:15+00:00** House Comm - Favorable Recommendation [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-27T18:27:20+00:00** House/ comm rpt/ substituted [House Revenue and Taxation Committee]
- **2026-01-27T18:27:21+00:00** House/ 2nd reading
- **2026-01-27T20:05:07+00:00** LFA/ fiscal note sent to sponsor for HB0148S01
- **2026-01-28T12:13:27+00:00** LFA/ fiscal note publicly available for HB0148S01
- **2026-02-05T21:32:10+00:00** House/ 3rd reading
- **2026-02-05T21:32:29+00:00** House/ circled
- **2026-02-09T18:42:22+00:00** House/ uncircled
- **2026-02-09T18:47:26+00:00** House/ passed 3rd reading `passage`
- **2026-02-09T18:47:28+00:00** House/ to Senate
- **2026-02-09T19:24:45+00:00** Senate/ received from House `receipt`
- **2026-02-09T21:15:03+00:00** Senate/ 1st reading (Introduced)
- **2026-02-12T17:18:52+00:00** Senate/ to standing committee [Senate Revenue and Taxation Committee] `referral-committee`
- **2026-02-18T00:50:10+00:00** Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-18T17:30:00+00:00** Senate/ committee report favorable [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-18T17:30:01+00:00** Senate/ placed on 2nd Reading Calendar
- **2026-02-19T22:25:16+00:00** Senate/ 2nd reading
- **2026-02-19T22:28:13+00:00** Senate/ passed 2nd reading `reading-2`
- **2026-02-20T18:11:19+00:00** Senate/ 3rd reading
- **2026-02-20T18:13:59+00:00** Senate/ passed 3rd reading `passage`
- **2026-02-20T18:14:00+00:00** Senate/ signed by President/ returned to House `passage`
- **2026-02-20T18:14:01+00:00** Senate/ to House
- **2026-02-20T19:20:42+00:00** House/ received from Senate `receipt`
- **2026-02-20T19:20:43+00:00** House/ signed by Speaker/ sent for enrolling `passage`
- **2026-02-24T21:36:10+00:00** Bill Received from House for Enrolling
- **2026-02-24T21:36:12+00:00** Draft of Enrolled Bill Prepared
- **2026-02-25T14:35:39+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2026-02-25T14:35:45+00:00** House/ enrolled bill to Printing
- **2026-03-03T20:49:47+00:00** House/ received enrolled bill from Printing `receipt`
- **2026-03-03T20:49:49+00:00** House/ to Governor `executive-receipt`
- **2026-03-19T21:22:09+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/111daffb-51b9-4d22-8235-4fabd53caa6d`. Confidence: reported (aggregated from official Utah legislature records).