Utah legislation · 2025 General Session
Utah HB525: Clean Truck Amendments
Status: Chaptered, March 25, 2026
This bill addresses issues related to heavy duty vehicles.
What the bill says
A bill of sale showing that the qualified taxpayer sold a high emissions heavy duty vehicle to a person residing outside the qualified county or proof of the high emissions heavy duty vehicle's permanent disability. (3) (a) Except as provided in Subsection (3)(b) , a taxpayer may not submit an application for, and the director may not issue to the taxpayer, a tax credit certificate under this section in any taxable year for a qualified purchase if the director has already issued tax credit certificates to the taxpayer for 10 qualified purchases in the same taxable year. (b) If, by May 1 of any.
From the amended text:
a bill of sale showing that the qualified taxpayer sold a high emissions heavy duty vehicle to a person residing outside the qualified county or proof of the high emissions heavy duty vehicle's permanent disability. (3) (a) Except as provided in Subsection (3)(b) , a taxpayer may not submit an application for, and the director may not issue to the taxpayer, a tax credit certificate under this section in any taxable year for a qualified purchase if the director has already issued tax credit certificates to the taxpayer for 10 qualified purchases in the same taxable year. (b) If, by May 1 of any year, more than 30% of the aggregate annual total amount of tax credits under Subsection (5) has not been claimed, a taxpayer may submit an application for, and the director may issue to the taxpayer, one or more tax credit certificates for up to eight additional qualified purchases, even if the director has already issued to that taxpayer tax credit certificates for the maximum number of qualified purchases allowed under Subsection (3)(a) . (4) (a) Subject to Subsection (4)(b) , the director shall reserve 25% of all tax credits available under this section for qualified taxpayers with a small fleet. (b) Subsection (4)(a) does not prevent a taxpayer from submitting an application for, or the director …
Sponsors
- (R, 19)