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Utah's sales and use tax law currently directs specific shares of state sales tax revenue to various funds, including transportation and transit accounts, based on fixed percentages set in state law. Starting in fiscal year 2028, this bill would require the State Tax Commission to compare each year's General Fund sales tax revenue to a baseline set in fiscal year 2026, and if that revenue has grown, deposit a portion of the growth into the Transit Transportation Investment Fund, which supports public transit projects. The annual deposit would equal the smaller of two amounts: 10% of the revenue growth above the 2026 baseline, or the combined total already being sent to transit through two existing funding mechanisms in current law. This creates a new, capped mechanism for channeling a share of future state sales tax growth into transit funding, without appropriating any new money in the bill itself.