Energy Project Assessment

Utah Code tit. 79, ch. 79-6, pt. 79-6-P14

in effect

Utah Code § 79-6-1401 Definitions.

79-6-1401. Definitions. As used in this part: (1) "Affiliated group" means one or more chains of corporations or pass-through entities that are connected through ownership by a common parent entity that directly or indirectly controls or owns more than 50% of the outstanding voting stock or ownership interests of each corporation or pass-through entity. (2) "Commercially operational" means that a wind or solar electric generation facility generates commercial amounts of electricity. (3) "Eligible facility" means a wind or solar electric generation facility that is: (a) commercially operational on January 1, 2026; (b) under construction on January 1, 2026; or (c) subject to a power purchase agreement or other binding agreement to purchase the output of the wind or solar electric generation facility as of January 1, 2026. (4) "Energy project assessment" means the assessment imposed in Section 79-6-1402. (5) "Nameplate capacity" means the sum of the maximum rated outputs of all electrical generating equipment within a facility under specific conditions designated by the manufacturer, as indicated on individual nameplates physically attached to the equipment. (6) "Pass-through entity" means the same as that term is defined in Section 59-10-1402. (7) "Renewable energy parent entity" means the parent entity of an affiliated group when an entity in the affiliated group controls, directly or indirectly, a wind or solar electric generation facility in the state. (8) "Species Protection Account" means the account created in Section 23A-3-214. (9) "Tax commission" means the State Tax Commission. (10) "Wind or solar electric generation facility" means a commercially operational facility with the capacity to generate electricity from wind or solar that has not reached the end of the facility's operational life that uses: (a) wind equipment with a nameplate capacity of at least 20 megawatts of generating alternating current electricity; or (b) solar equipment with a nameplate capacity of at least 20 megawatts of generating alternating current electricity. Enacted by Chapter 146, 2025 General Session Enacted by Chapter 258, 2025 General Session

Utah Code § 79-6-1402 Energy project assessment.

79-6-1402. Energy project assessment. (1) Beginning January 1, 2026, and ending December 31, 2027, each renewable energy parent entity with an eligible facility that is commercially operational in the state shall pay an annual energy project assessment to the tax commission before March 1 of each year. (2) The amount of the energy project assessment is based on the total number of generating alternating current nameplate capacity megawatts of wind or solar electric generation facilities that are commercially operational in the state at the beginning of the calendar year, and controlled by the renewable energy parent entity, as follows: (a) for 500 or greater megawatts of operational generating alternating current nameplate capacity, the assessment is $200,000; (b) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 200 megawatts, but less than 500 megawatts, the assessment is $175,000; (c) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 100 megawatts, but less than 200 megawatts, the assessment is $125,000; (d) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 50 megawatts, but less than 100 megawatts, the assessment is $50,000; and (e) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 20 megawatts, but less than 50 megawatts, the assessment is $25,000. (3) The office shall annually determine the amount of energy project assessment each renewable energy parent entity owes under this section and report that amount to the tax commission to be collected in accordance with Section 79-6-1403. (4) The office may make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to create procedures for assessing and reporting the amounts to be collected under this section. Amended by Chapter 415, 2026 General Session

Utah Code § 79-6-1402.5 Recycling study assessment.

79-6-1402.5. Recycling study assessment. (1) Beginning January 1, 2027, and ending December 31, 2028, each renewable energy parent entity with an eligible facility that is commercially operational in the state shall pay an annual recycling study assessment to the tax commission before March 1 of each year. (2) The amount of the recycling study assessment described in Subsection (1) is based on the total number of generating alternating current nameplate capacity megawatts of wind or solar electric generation facilities that are commercially operational in the state at the beginning of the calendar year, and controlled by the renewable energy parent entity, as follows: (a) for 500 or greater megawatts of operational generating alternating current nameplate capacity, the assessment is $20,000; (b) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 200 megawatts, but less than 500 megawatts, the assessment is $17,500; (c) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 100 megawatts, but less than 200 megawatts, the assessment is $12,500; (d) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 50 megawatts, but less than 100 megawatts, the assessment is $5,000; and (e) for megawatts of operational generating alternating current nameplate capacity equal to or greater than 20 megawatts, but less than 50 megawatts, the assessment is $2,500. (3) The office shall: (a) annually determine the amount of recycling study assessment each renewable energy parent entity owes under this section; and (b) report the amount described in Subsection (3)(a) to the tax commission to be collected in accordance with Section 79-6-1403. (4) The office may make rules, in accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, to create procedures for assessing and reporting the amounts to be collected under this section. Enacted by Chapter 415, 2026 General Session

Utah Code § 79-6-1403 Administration of the assessment -- Deposit of revenue.

79-6-1403. Administration of the assessment -- Deposit of revenue. (1) The tax commission shall administer, collect, and enforce the energy project assessment and recycling study assessment collected under this part in accordance with Title 59, Chapter 1, General Taxation Policies. (2) (a) A renewable energy parent entity shall electronically file with the tax commission, on or before March 1 of each year, a statement containing the information required by Subsection (2)(b) in a form and manner prescribed by the tax commission. (b) The statement required in Subsection (2)(a) shall include: (i) the name of the renewable energy parent entity; (ii) the nameplate capacity in megawatts of wind or solar electric generation facilities that are generating alternating current, commercially operational in the state at the beginning of the calendar year, and controlled by the renewable energy parent entity; and (iii) any other reasonable and necessary information required by the tax commission. (c) A statement required to be filed with the tax commission shall be signed and sworn to by the chief executive officer of the renewable energy parent entity or the chief executive officer's designee. (3) The tax commission shall deposit revenue collected from the energy project assessment described in Section 79-6-1402 into the Species Protection Account. (4) The tax commission shall deposit revenue collected from the recycling study assessment described in Section 79-6-1402.5 into the Solar Panel Waste Restricted Account created in Section 19-6-1303. Amended by Chapter 415, 2026 General Session

Source: Utah Office of Legislative Research and General Counsel (le.utah.gov)URL: https://le.utah.gov/xcode/Title79/Chapter6/79-6-P14.html?v=C79-6-P14_2026010120250507Fetched: 10/26/2026