Utah legislation · 2026 General Session
Utah SB279: State Homeless Campus Neighbor Tax Credit
Status: Failed, March 6, 2026
This bill enacts an income tax credit for owners of property adjacent to a homeless campus.
What the bill says
From the introduced text, February 9, 2026:
0 State Homeless Campus Neighbor Tax Credit 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Luz Escamilla House Sponsor: Sandra Hollins LONG TITLE General Description: This bill enacts an income tax credit for owners of property adjacent to a homeless campus. Highlighted Provisions: This bill: - defines terms; and - enacts a nonrefundable tax credit for an owner of property adjacent to a homeless services campus in an amount corresponding to 50% of the property's taxes. Money Appropriated in this Bill: None Other Special Clauses: This bill provides a special effective date. Utah Code Sections Affected: ENACTS: 59-7-628 , Utah Code Annotated 1953 59-10-1049 , Utah Code Annotated 1953 Be it enacted by the Legislature of the state of Utah: Section 1. Section 59-7-628 is enacted to read: 59-7-628 . Nonrefundable tax credit for property adjacent to a homeless campus. (1) As used in this section: (a) (i) "Homeless services campus" means a state homeless services campus facility where individuals who are experiencing homelessness have access to emergency shelter, behavioral and mental health treatment, and support services at one location. (ii) "Homeless services campus" does not mean: (A) a behavioral health transition facility as that term is defined in Section 64-13-1 ; (B) a community correctional center as that term is defined in Section 64-13-1 ; (C) a correctional facility …
Sponsors
- Escamilla, Luz (D, 10) · primary sponsor
- Hollins, Sandra (D, 21)
Latest actions
- : Senate/ filed
- : Senate/ strike enacting clause
- : Senate/ comm rpt/ sent to Rules/ amended
- : Senate Comm - Recommends Returned to Rules
- : Senate Comm - Motion to Recommend Failed
- : Senate Comm - Amendment Recommendation
- : Senate/ to standing committee
- : Senate/ received fiscal note from Fiscal Analyst
- : LFA/ fiscal note publicly available for SB0279
- : LFA/ fiscal note sent to sponsor for SB0279
Votes
- Senate Comm - Motion to Recommend Failed (February 17, 2026): 3 yea, 3 nay, failed
- Senate Comm - Amendment Recommendation (February 17, 2026): 6 yea, 0 nay, passed
Subjects: Property Tax, Income Tax, Homelessness, Workforce Services, Tax Credits, Revenue and Taxation
Common questions
- What is SB279?
- SB279 is a bill in the Utah Legislature (2026 General Session): State Homeless Campus Neighbor Tax Credit.
- What does SB279 do?
- This bill enacts an income tax credit for owners of property adjacent to a homeless campus.
- What is the status of SB279?
- Failed as of March 6, 2026. Latest action: Senate/ filed (March 6, 2026).
- Who sponsored SB279?
- Escamilla, Luz (D, 10), with 1 co-sponsor.
- Where is the official record for SB279?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/SB0279.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.