---
type: "Bill"
title: "Tax Credit Review Process Amendments"
description: "Tax Credit Review Process Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2026"
identifier: "SB 16"
citation: "Utah SB 16 (2026)"
classification: ["bill"]
subjects: ["Corporate Tax", "Income Tax", "Individual Income Tax", "Revenue and Taxation", "Tax Credits"]
status: "enacted"
primary_sponsors: ["McCay, Daniel"]
version_count: 5
action_count: 36
vote_count: 3
first_action: "2025-12-04T23:09:17+00:00"
last_action: "2026-03-23T13:21:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/35276f75-fee8-48c4-980d-3adf9a42d036"
source_url: "https://le.utah.gov/~2026/bills/static/SB0016.html"
source_hash: "f2df3e7919e45f771927821de6fd0ca41ca29693c6a7555d1eaac1d844542907"
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 SB 16 (2026) — Tax Credit Review Process 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/SB0016.xml)
2. **Amended 1/20/2026 15:01:582** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AV_SB0016_2026-01-20_15-41-09.pdf)
3. **Amended Excerpts 1/20/2026 15:01:582** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AP_SB0016_2026-01-20_15-41-09.pdf)
4. **Senate Amendment 1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/SB0016.Samd.1.pdf)
5. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2026/bills/enrolled/SB0016.xml)

## Votes

- Senate/ passed 2nd & 3rd readings/ suspension — **28–0** (pass) · upper
- House/ passed 3rd reading — **69–1** (pass) · lower
- Senate/ passed 2nd & 3rd readings/ suspension — **26–0** (pass) · upper

## Sponsors

- McCay, Daniel — primary (person)
- Eliason, Steve — cosponsor (person)

## Timeline

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

- **2025-12-04T23:09:17+00:00** Bill Numbered but not Distributed
- **2025-12-04T23:09:17+00:00** Numbered Bill Publicly Distributed
- **2025-12-04T23:09:21+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0016
- **2025-12-04T23:09:21+00:00** LFA/ bill sent to agencies for fiscal input for SB0016
- **2026-01-07T17:03:07+00:00** Senate/ received bill from Legislative Research `receipt`
- **2026-01-12T16:45:39+00:00** LFA/ fiscal note sent to sponsor for SB0016
- **2026-01-12T16:45:42+00:00** LFA/ fiscal note publicly available for SB0016
- **2026-01-13T23:00:35+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2026-01-20T17:55:41+00:00** Senate/ 1st reading (Introduced)
- **2026-01-20T17:55:43+00:00** Senate/ placed on 2nd Reading Calendar
- **2026-01-20T22:19:09+00:00** Senate/ 2nd & 3rd readings/ suspension
- **2026-01-20T22:21:08+00:00** Senate/ passed 2nd & 3rd readings/ suspension
- **2026-01-20T22:27:59+00:00** Senate/ motion to reconsider
- **2026-01-20T22:28:15+00:00** Senate/ 2nd & 3rd readings/ suspension
- **2026-01-20T22:28:53+00:00** Senate/ floor amendment
- **2026-01-20T22:30:37+00:00** Senate/ passed 2nd & 3rd readings/ suspension
- **2026-01-20T22:30:38+00:00** Senate/ to House
- **2026-01-21T17:08:51+00:00** House/ received from Senate `receipt`
- **2026-01-21T18:12:48+00:00** House/ 1st reading (Introduced)
- **2026-01-26T19:16:20+00:00** House/ to standing committee [House Revenue and Taxation Committee] `referral-committee`
- **2026-01-29T22:21:19+00:00** House Comm - Favorable Recommendation [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-30T18:50:10+00:00** House/ committee report favorable [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-30T18:50:11+00:00** House/ 2nd reading
- **2026-02-05T18:30:02+00:00** House/ 3rd reading
- **2026-02-05T18:32:49+00:00** House/ passed 3rd reading `passage`
- **2026-02-05T18:32:50+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2026-02-05T18:32:51+00:00** House/ to Senate
- **2026-02-05T21:13:17+00:00** Senate/ received from House `receipt`
- **2026-02-05T21:13:18+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2026-02-09T16:47:03+00:00** Bill Received from Senate for Enrolling
- **2026-02-09T16:47:04+00:00** Draft of Enrolled Bill Prepared
- **2026-03-02T23:54:24+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2026-03-02T23:54:29+00:00** Senate/ enrolled bill to Printing
- **2026-03-11T16:58:18+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2026-03-11T16:58:20+00:00** Senate/ to Governor `executive-receipt`
- **2026-03-23T13:21:00+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/35276f75-fee8-48c4-980d-3adf9a42d036`. Confidence: reported (aggregated from official Utah legislature records).