{"data":{"id":"us-ut/utah-code-11-41-202","jurisdiction":"us-ut","citation":"Utah Code § 11-41-202","heading":"Political subdivisions prohibited from providing incentives -- Exceptions.","body":"(1) Beginning on May 6, 2027, except as provided in Subsections (2) and (3), a political subdivision may not provide an incentive to a large load data center.\n(2)\n(a) A municipality or county, or agency created by a municipality or county, may provide an incentive to a large load data center:\n(i) only if the large load data center is located within a regionally significant development zone, as described in Title 63N, Chapter 3a, Part 4, Regionally Significant Zones with Energy Implications; and\n(ii) with regionally significant development zone funds described in Subsection 63N-3a-403(5).\n(b) A regional economic development authority may provide an incentive to a large load data center:\n(i) if the large load data center is located in a project area created by the regional economic development authority;\n(ii) if the regional economic development authority's project area overlaps with a regionally significant development zone, as described in Subsection 63N-3a-208(7)(b); and\n(iii) the incentive is funded by:\n(A) regionally significant development zone funds described in Section 63N-3a-403 that have been shared with the regional economic development authority; or\n(B) the regional economic development authority's project area funds, subject to a maximum cap of 60% of property tax increment generated within the overlapping project area.\n(c) A county that levies the county energy excise tax authorized in Section 59-37-201 may provide up to 80% of the revenue generated by the county energy excise tax as an incentive to a large load data center.\n(d) A municipality that levies the municipal energy tax authorized in Title 10, Chapter 1, Part 3, Municipal Energy Sales and Use Tax Act, may provide up to 80% of the revenue generated by the municipal energy tax as an incentive to a large load data center.\n(e) A sales and use tax exemption described in Section 59-12-104 does not constitute an incentive.\n(3) A political subdivision that entered into an agreement to provide an incentive to a large load data center, or has adopted a survey area resolution in accordance with Section 17C-5-103 with intent to provide an incentive to a large load data center, before May 6, 2027:\n(a) may continue to provide the incentive according to the terms of the political subdivision's agreement;\n(b) may not extend the term of the agreement; and\n(c) may not increase the value of the incentive under the agreement.","path":["Title 11 Cities, Counties, and Local Taxing Units","Chapter 11-41 Prohibited Local Economic Development Incentives","Part 11-41-2 Prohibition On Tax Increment Incentives For Large Load Data Centers Act"],"source_url":"https://le.utah.gov/xcode/Title11/Chapter41/11-41-S202.html","current_through":"2026 General Session","vintage":"","retrieved_at":"2026-09-03T11:34:33Z","sha256":"50f5f02202635dffbd0be7e5b998bf095e9dead4d7f8d2dc3efba8474a57ee8e","source_id":"us-ut","stale":false,"prev":"us-ut/utah-code-11-41-201","next":"us-ut/utah-code-11-42-101"},"notice":"GroundRules: Original legal text. Not legal advice."}