AI-generated summary, not yet reviewed by Better Utah staff. Please consult the bill text.

Fuel taxes and energy infrastructure permitting in Utah would see several changes under this bill. The state's motor fuel tax, currently calculated as roughly 14.2% of the average wholesale gas price, would be temporarily replaced with a flat rate of 31.9 cents per gallon from July 1 through December 31, 2026, after which the percentage-based formula would resume; diesel and other special fuel taxes would be frozen at their January 2026 level for that same six-month window, while taxes on compressed natural gas, liquefied natural gas, and hydrogen would shift to a flat 21.2 cents per gallon equivalent starting January 1, 2026. The bill would also create a new permitting process for oil and gas "midstream" facilities such as pipelines, storage tanks, and processing plants, requiring state environmental and safety regulators to coordinate with the Governor's Office of Economic Opportunity and to approve or deny permit applications within 120 days (with limited extensions), and would direct the Utah Department of Transportation to help pipeline developers negotiate routes where a finished-product pipeline crosses a state or federal highway. Separately, refineries would be required to submit quarterly production reports to the Office of Energy Development detailing crude oil processed and finished products made, received, and shipped; this data would be classified as confidential trade secret information shielded from public records requests, subpoenas, and use in regulatory or enforcement actions, with unauthorized disclosure punishable as a criminal misdemeanor. Finally, the bill would expand the state's High Cost Infrastructure Development Tax Credit to cover projects that increase storage capacity for refined hydrocarbons or build pipelines connecting to underground salt cavern storage, and would appropriate about $11.9 million from the General Fund for the 2027 fiscal year.