republic-os/legislation/us/states/ut/2026/hb-300.md

---
type: "Bill"
title: "School District Taxation Amendments"
description: "School District Taxation Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2026"
identifier: "HB 300"
citation: "Utah HB 300 (2026)"
classification: ["bill"]
subjects: ["Education", "K-12 Education", "Local Education Agencies (LEAs)", "Property Tax", "Revenue"]
status: "enacted"
primary_sponsors: ["Kyle, Jason B."]
version_count: 5
action_count: 48
vote_count: 4
first_action: "2026-01-20T22:45:52+00:00"
last_action: "2026-03-19T21:37:43+00:00"
source: "openstates"
source_identifier: "ocd-bill/0d2d1f6f-ed6f-4ad7-9245-0cfeaee62160"
source_url: "https://le.utah.gov/~2026/bills/static/HB0300.html"
source_hash: "6e21bb9aff74afb3a6bdf63be5cd38f1563386c397c6a76b3a10bfe8ab61f538"
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 300 (2026) — School District Taxation 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/HB0300.xml)
2. **Amended 2/27/2026 15:02:913** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AV_HB0300_2026-02-27_15-22-59.pdf)
3. **Amended Excerpts 2/27/2026 15:02:913** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/AP_HB0300_2026-02-27_15-22-59.pdf)
4. **Senate Amendment 1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/amended/HB0300.Samd.1.pdf)
5. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2026/bills/enrolled/HB0300.xml)

## Votes

- House/ passed 3rd reading — **68–3** (pass) · lower
- Senate/ passed 2nd reading — **18–5** (pass) · upper
- House/ concurs with Senate amendment — **67–2** (pass) · lower
- Senate/ passed 3rd reading — **24–1** (pass) · upper

## Sponsors

- Kyle, Jason B. — primary (person)
- Harper, Wayne A. — cosponsor (person)

## Timeline

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

- **2026-01-20T22:45:52+00:00** Bill Numbered but not Distributed
- **2026-01-20T22:45:52+00:00** Numbered Bill Publicly Distributed
- **2026-01-20T22:45:55+00:00** LFA/ bill assigned to staff for fiscal analysis for HB0300
- **2026-01-20T22:45:55+00:00** LFA/ bill sent to agencies for fiscal input for HB0300
- **2026-01-21T17:08:02+00:00** House/ received bill from Legislative Research `receipt`
- **2026-01-21T18:14:32+00:00** House/ 1st reading (Introduced)
- **2026-01-23T02:24:38+00:00** LFA/ fiscal note sent to sponsor for HB0300
- **2026-01-23T04:36:11+00:00** LFA/ fiscal note publicly available for HB0300
- **2026-01-23T16:58:05+00:00** House/ received fiscal note from Fiscal Analyst `receipt`
- **2026-01-28T19:11:16+00:00** House/ to standing committee [House Revenue and Taxation Committee] `referral-committee`
- **2026-01-29T21:48:40+00:00** House Comm - Favorable Recommendation [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-30T18:50:08+00:00** House/ committee report favorable [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-30T18:50:09+00:00** House/ 2nd reading
- **2026-02-10T21:23:15+00:00** House/ 3rd reading
- **2026-02-10T21:29:46+00:00** House/ passed 3rd reading `passage`
- **2026-02-10T21:29:48+00:00** House/ to Senate
- **2026-02-10T22:36:14+00:00** Senate/ received from House `receipt`
- **2026-02-12T17:32:53+00:00** Senate/ 1st reading (Introduced)
- **2026-02-20T23:09:33+00:00** Senate/ to standing committee [Senate Revenue and Taxation Committee] `referral-committee`
- **2026-02-23T16:44:54+00:00** Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-23T21:36:34+00:00** Senate/ committee report favorable [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-02-23T21:36:35+00:00** Senate/ placed on 2nd Reading Calendar
- **2026-02-26T18:33:28+00:00** Senate/ 2nd reading
- **2026-02-26T18:33:43+00:00** Senate/ circled
- **2026-02-26T21:36:53+00:00** Senate/ uncircled
- **2026-02-26T21:39:05+00:00** Senate/ passed 2nd reading `reading-2`
- **2026-02-27T17:57:55+00:00** Senate/ 3rd reading
- **2026-02-27T17:58:10+00:00** Senate/ circled
- **2026-02-27T19:00:01+00:00** Senate/ uncircled
- **2026-02-27T19:00:57+00:00** Senate/ floor amendment
- **2026-02-27T19:03:34+00:00** Senate/ passed 3rd reading `passage`
- **2026-02-27T19:03:35+00:00** Senate/ to House with amendments
- **2026-03-02T17:20:06+00:00** House/ received from Senate `receipt`
- **2026-03-02T17:20:07+00:00** House/ placed on Concurrence Calendar
- **2026-03-03T16:27:27+00:00** House/ concurs with Senate amendment `amendment-passage`
- **2026-03-03T16:27:28+00:00** House/ to Senate
- **2026-03-04T01:42:05+00:00** Senate/ received from House `receipt`
- **2026-03-04T01:42:06+00:00** Senate/ signed by President/ returned to House `passage`
- **2026-03-04T01:42:07+00:00** Senate/ to House
- **2026-03-04T14:29:13+00:00** House/ received from Senate `receipt`
- **2026-03-04T14:29:14+00:00** House/ signed by Speaker/ sent for enrolling `passage`
- **2026-03-05T15:24:56+00:00** Bill Received from House for Enrolling
- **2026-03-05T15:24:57+00:00** Draft of Enrolled Bill Prepared
- **2026-03-05T20:34:29+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2026-03-05T20:34:34+00:00** House/ enrolled bill to Printing
- **2026-03-11T16:25:34+00:00** House/ received enrolled bill from Printing `receipt`
- **2026-03-11T16:25:36+00:00** House/ to Governor `executive-receipt`
- **2026-03-19T21:37:43+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/0d2d1f6f-ed6f-4ad7-9245-0cfeaee62160`. Confidence: reported (aggregated from official Utah legislature records).