HB 323

Enrolled Copy  H.B. 323
1Solar Panel Disposal Amendments
                                       2026 GENERAL SESSION
                                           STATE OF UTAH
                                      Chief Sponsor: Colin W. Jack
                                     Senate Sponsor: Scott D. Sandall
2
3  LONG TITLE
4  General Description:
5      This bill creates a study and a program for the testing and disposal of solar panel waste.
6  Highlighted Provisions:
7      This bill:
8      ▸ defines terms;
9      ▸ mandates disclosure language by a solar retailer regarding state requirements for the
10  testing and disposal of a solar panel;
11      ▸ authorizes the Waste Management and Radiation Control Board to make rules, beginning
12  on July 1, 2028, for the testing and disposal of solar panel waste;
13      ▸ creates the Solar Panel Waste Restricted Account;
14      ▸ imposes an assessment on renewable energy parent entities to be deposited into the Solar
15  Panel Waste Restricted Account;
16      ▸ imposes a distributed generation fee on small-scale solar entities;
17      ▸ provides for the Division of Waste Management and Radiation Control (division) to
18  require an owner or operator of a solar panel, beginning on July 1, 2028, to:
19●   complete a hazardous waste analysis on the solar panel before disposal; and
20●   dispose of hazardous solar panel waste at a solar panel waste disposal site or solar
21  panel waste recycling facility;
22      ▸ allows an operator of a landfill to submit an application to register with the division as a
23  solar panel waste disposal site;
24      ▸ establishes that the director of the division may enforce the solar panel waste
25  requirements by bringing a civil action in a court;
26      ▸ requires the division to report annually to two legislative committees;
27      ▸ requires the division to complete a study on solar panel recycling in the state and report
H.B. 323  Enrolled Copy
28   the findings and recommendations to two legislative committees;
29▸ clarifies that the energy project assessment ends on December 31, 2027; and
30▸ makes technical and conforming changes.
31   Money Appropriated in this Bill:
32None
33   Other Special Clauses:
34None
35   Utah Code Sections Affected:
36   AMENDS:
3713-52-202, as last amended by Laws of Utah 2025, Chapter 181
3819-1-105, as last amended by Laws of Utah 2025, Chapter 14
3963I-2-279, as last amended by Laws of Utah 2025, Chapter 258
4079-6-1402, as enacted by Laws of Utah 2025, Chapters 146, 258
4179-6-1403, as enacted by Laws of Utah 2025, Chapters 146, 258
42   ENACTS:
4319-6-1301, Utah Code Annotated 1953
4419-6-1302, Utah Code Annotated 1953
4519-6-1303, Utah Code Annotated 1953
4619-6-1304, Utah Code Annotated 1953
4719-6-1305, Utah Code Annotated 1953
4819-6-1306, Utah Code Annotated 1953
4919-6-1307, Utah Code Annotated 1953
5019-6-1308, Utah Code Annotated 1953
5119-6-1309, Utah Code Annotated 1953
5279-6-1402.5, Utah Code Annotated 1953
53
54   Be it enacted by the Legislature of the state of Utah:
55Section 1. Section 13-52-202 is amended to read:
5613-52-202 . Contents of disclosure statement for any solar agreement.
57      If a solar retailer is proposing to enter any solar agreement with a potential customer, the
58   disclosure statement required in Subsection 13-52-201(1) shall include:
59   (1) a statement indicating that operations or maintenance services are not included as part
60of the solar agreement, if those services are not included as part of the solar agreement;
61   (2) if the solar retailer provides any written estimate of the savings the potential customer is
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62      projected to realize from the residential solar energy system:
63      (a)(i) the estimated projected savings over the life of the solar agreement; and
64(ii) at the discretion of the solar retailer, the estimated projected savings over any
65longer period not to exceed the anticipated 20-year useful life of the residential
66solar energy system;
67      (b) any material assumptions used to calculate estimated projected savings and the
68source of those assumptions, including:
69(i) if an annual electricity rate increase is assumed, the rate of the assumed increase,
70which may not be greater than 3%, and the solar retailer's basis for the assumption
71of the rate increase;
72(ii) the potential customer's eligibility for or receipt of tax credits or other
73governmental or utility incentives;
74(iii) residential solar energy system production data, including production
75degradation;
76(iv) the residential solar energy system's eligibility for interconnection under any net
77metering or similar program;
78(v) electrical usage and the residential solar energy system's designed offset of the
79electrical usage;
80(vi) historical utility costs paid by the potential customer;
81(vii) any rate escalation affecting a payment between the potential customer and the
82solar retailer; and
83(viii) the costs associated with replacing equipment making up part of the residential
84solar energy system or, if those costs are not assumed, a statement indicating that
85those costs are not assumed; and
86      (c) three separate statements in capital letters in close proximity to any written estimate
87of projected savings, with substantially the following form and content:
88(i) "THIS IS AN ESTIMATE. UTILITY RATES MAY GO UP OR DOWN AND
89ACTUAL SAVINGS, IF ANY, MAY VARY. HISTORICAL DATA ARE NOT
90NECESSARILY REPRESENTATIVE OF FUTURE RESULTS. FOR
91FURTHER INFORMATION REGARDING RATES, CONTACT YOUR
92LOCAL UTILITY OR THE STATE PUBLIC SERVICE COMMISSION.";
93(ii) "ESTIMATES OF ENERGY PRODUCTION GENERATED BY A
94RESIDENTIAL SOLAR ENERGY SYSTEM MAY VARY. THE
95RESIDENTIAL SOLAR ENERGY SYSTEM MAY PRODUCE MORE OR
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96LESS THAN THE ESTIMATED ENERGY PRODUCTION."; and
97(iii) "TAX AND OTHER FEDERAL, STATE, AND LOCAL INCENTIVES VARY
98AS TO REFUNDABILITY AND ARE SUBJECT TO CHANGE OR
99TERMINATION BY LEGISLATIVE OR REGULATORY ACTION, WHICH
100MAY IMPACT SAVINGS ESTIMATES. CONSULT A TAX PROFESSIONAL
101FOR MORE INFORMATION.";
102   (3) a notice stating: "Legislative or regulatory action may affect or eliminate your ability to
103sell or get credit for any excess power generated by the solar energy system, and may
104affect the price or value of that power.";
105   (4) the notice described in Subsection 13-11-4(2)(m) or Subsection 13-26-5(2)(a), if
106applicable;
107   (5) a statement describing the solar energy system and indicating the solar energy system
108design assumptions, including the make and model of the solar panels and inverters,
109solar energy system size, positioning of the panels on the customer's property, estimated
110first-year energy production, and estimated annual energy production degradation,
111including the overall percentage degradation over the term of the solar agreement or, at
112the solar retailer's option, over the estimated useful life of the solar energy system;
113   (6) a description of any warranty, representation, or guarantee of energy production of the
114solar energy system;
115   (7) the approximate start and completion dates for the installation of the solar energy
116system;
117   (8) the statement: "The solar retailer may not begin installation of the system until at least
118four business days after the day on which the solar retailer and customer enter into a
119contract.";
120   (9)(a) a statement indicating whether the solar retailer may transfer any warranty or
121maintenance obligations related to the solar energy system to a third party; and
122(b) if the solar retailer may transfer any warranty or maintenance obligations related to
123the solar energy system, the statement: "The maintenance and repair obligations
124under your contract may be assigned or transferred without your consent to a third
125party who will be bound to all the terms of the contract. If a transfer occurs, you will
126be notified of any change to the address, email address, or phone number to use for
127questions or payments or to request solar energy system maintenance or repair.";
128   (10) if the solar retailer will not obtain customer approval to connect the solar energy
129system to the customer's utility, a statement to that effect and a description of what the
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130      customer [must] shall do to interconnect the solar energy system to the utility;
131  (11) a description of any roof penetration warranty or other warranty that the solar retailer
132      provides the customer or a statement, in bold capital letters, that the solar retailer does
133      not provide any warranty;
134  (12) a statement indicating whether the solar retailer will make a fixture filing or other
135      notice in the county real property records covering the solar energy system, including a
136      Notice of Independently Owned Solar Energy System, and any fees or other costs
137      associated with the filing that the solar retailer may charge the customer;
138  (13) a statement in capital letters with the following form and content: "NO EMPLOYEE
139      OR REPRESENTATIVE OF [name of solar retailer] IS AUTHORIZED TO MAKE
140      ANY PROMISE TO YOU THAT IS NOT CONTAINED IN THIS DISCLOSURE
141      STATEMENT CONCERNING COST SAVINGS, TAX BENEFITS, OR
142      GOVERNMENT OR UTILITY INCENTIVES. YOU SHOULD NOT RELY UPON
143      ANY PROMISE OR ESTIMATE THAT IS NOT INCLUDED IN THIS DISCLOSURE
144      STATEMENT.";
145  (14) a statement in capital letters with substantially the following form and content: "[name
146      of solar retailer] IS NOT AFFILIATED WITH ANY UTILITY COMPANY OR
147      GOVERNMENT AGENCY. NO EMPLOYEE OR REPRESENTATIVE OF [name of
148      solar retailer] IS AUTHORIZED TO CLAIM AFFILIATION WITH A UTILITY
149      COMPANY OR GOVERNMENT AGENCY.";
150  (15) a statement with the name and contact information of the person that will perform the
151      installation;
152  (16) a statement that the state may require the potential customer, at full cost to the
153      potential customer, to:
154      (a) test a residential solar energy system for a hazardous substance before disposal; and
155      (b) dispose of a residential solar energy system in accordance with state law or risk a
156civil penalty up to $10,000 per day for each day of violation;
157  [(16)] (17) a notice that the solar retailer may not sell the contract to another solar company
158      without express customer approval;
159  [(17)] (18) a conspicuous list of:
160      (a) finance fees, including those not charged directly to the customer; and
161      (b) solar energy system operation and maintenance that the customer is obligated to
162perform to comply with the terms of the guarantee of the minimum energy
163production; and
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164   [(18)] (19) any additional information, statement, or disclosure the solar retailer considers
165appropriate, as long as the additional information, statement, or disclosure does not have
166the purpose or effect of obscuring the disclosures required under this part.
167Section 2. Section 19-1-105 is amended to read:
16819-1-105 . Divisions of department -- Control by division directors.
169   (1) The following divisions are created within the department:
170(a) the Division of Air Quality, to administer Chapter 2, Air Conservation Act;
171(b) the Division of Drinking Water, to administer Chapter 4, Safe Drinking Water Act;
172(c) the Division of Environmental Response and Remediation, to administer:
173(i) Chapter 6, Part 3, Hazardous Substances Mitigation Act; and
174(ii) Chapter 6, Part 4, Petroleum Storage Tank Act;
175(d) the Division of Waste Management and Radiation Control, to administer:
176(i) Chapter 3, Radiation Control Act;
177(ii) Chapter 6, Part 1, Solid and Hazardous Waste Act;
178(iii) Chapter 6, Part 2, Hazardous Waste Facility Siting Act;
179(iv) Chapter 6, Part 5, Solid Waste Management Act;
180(v) Chapter 6, Part 6, Lead Acid Battery Disposal;
181(vi) Chapter 6, Part 7, Used Oil Management Act;
182(vii) Chapter 6, Part 8, Waste Tire Recycling Act;
183(viii) Chapter 6, Part 10, Mercury Switch Removal Act;
184(ix) Chapter 6, Part 11, Industrial Byproduct Reuse;[ and]
185(x) Chapter 6, Part 12, Disposal of Electronic Waste Program; and
186(xi) Chapter 6, Part 13, Testing and Disposal of Solar Panel Waste; and
187(e) the Division of Water Quality, to administer Chapter 5, Water Quality Act.
188   (2) Each division is under the immediate direction and control of a division director
189appointed by the executive director.
190   (3)(a) A division director shall possess the administrative skills and training necessary to
191perform the duties of division director.
192(b) A division director shall hold one of the following degrees from an accredited
193college or university:
194(i) a four-year degree in physical or biological science or engineering;
195(ii) a related degree; or
196(iii) a degree in law.
197   (4) The executive director may remove a division director at will.
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198  (5) A division director shall serve as the executive secretary to the policymaking board,
199      created in Section 19-1-106, that has rulemaking authority over the division director's
200      division.
201Section 3. Section 19-6-1301 is enacted to read:
202Part 13. Testing and Disposal of Solar Panel Waste
20319-6-1301 . Definitions.
204     As used in this part:
205  (1) "Account" means the Solar Panel Waste Restricted Account created in Section
206      19-6-1303.
207  (2) "Board" means the Waste Management and Radiation Control Board created in Section
208      19-1-106.
209  (3) "Hazardous solar panel waste" means solar panel waste that is hazardous waste in
210      accordance with 40 C.F.R. Sec. 261.3.
211  (4) "Hazardous waste analysis" means a test to determine whether solar panel waste is
212      hazardous solar panel waste that is:
213      (a) approved by the board; and
214      (b) consistent with 40 C.F.R. Part 261, Identification and Listing of Hazardous Waste.
215  (5) "Landfill" means a solid waste treatment, storage, or disposal facility.
216  (6) "Nameplate capacity" means the same as that term is defined in Section 79-6-1101.
217  (7) "Small-scale solar entity" means the seller of a solar energy system with a nameplate
218      capacity of less than 20 megawatts.
219  (8) "Solar panel" means a device that is:
220      (a) rated to generate at least 200 watts of electric energy from solar energy; and
221      (b) designed for long-term residential, commercial, or utility-scale installation.
222  (9) "Solar panel installer" means a person that installs a solar panel for:
223      (a) residential use; or
224      (b) commercial use.
225  (10) "Solar panel waste" means a solar panel that is discarded or rejected as being spent,
226      useless, worthless, or in excess of the solar panel owner's or operator's needs at the time
227      of discard or rejection.
228  (11) "Solar panel waste disposal site" means a landfill or other disposal site that the director
229      has approved for hazardous solar panel waste in accordance with Section 19-6-1306.
230  (12) "Utility-scale solar facility" means a commercial facility that:
231      (a) has a capacity to generate electricity from solar energy;
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232(b) has not reached the end of the facility's operational life; and
233(c) uses solar equipment with a nameplate capacity of at least 20 megawatts.
234Section 4. Section 19-6-1302 is enacted to read:
23519-6-1302 . Powers and duties of board and director -- Rulemaking.
236   (1) Except as otherwise provided in this chapter, the board shall make rules, beginning on
237July 1, 2028:
238(a) to provide for:
239(i) the appropriate method to perform a hazardous waste analysis of a solar panel
240described in Section 19-6-1305;
241(ii) identification of hazardous solar panel waste;
242(iii) the disposal of hazardous solar panel waste consistent with this part; and
243(iv) registration of a solar panel waste disposal site operator; and
244(b) in accordance with:
245(i) an applicable federal requirement established by federal law; and
246(ii) Title 63G, Chapter 3, Utah Administrative Rulemaking Act.
247   (2)(a) The director shall administer the requirements for testing and disposal of solar
248panel waste established under this part.
249(b) To administer the requirements of this part, the director may:
250(i) hire and employ division personnel;
251(ii) advise, consult, and cooperate with a state agency, federal agency, or other person;
252(iii) enforce a rule made by the board and any requirement of this part by issuing
253notices and orders;
254(iv) under the direction of the executive director, represent the state in matters
255pertaining to interstate solar panel waste management and control, including
256entering into interstate compacts and other similar agreements; and
257(v) require an owner or operator of solar panel waste to:
258(A) provide information or a record relating to a solar panel and solar panel
259equipment; and
260(B) complete a hazardous waste analysis for solar panel waste in accordance with
261Section 19-6-1305.
262Section 5. Section 19-6-1303 is enacted to read:
26319-6-1303 . Solar Panel Waste Restricted Account -- Sources of funding -- Fund
264   purpose.
265   (1) There is created in the General Fund a restricted account known as the Solar Panel
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266      Waste Restricted Account.
267  (2) The sources of money for the account include:
268      (a) appropriations from the Legislature;
269      (b) revenue from a fee described in Section 19-6-1304;
270      (c) revenue from the recycling study assessment described in Section 79-6-1402.5;
271      (d) a penalty or fine imposed under this part;
272      (e) a voluntary contribution received for the cleanup or disposal of solar panel waste; and
273      (f) interest earned on money in the account.
274  (3) Subject to appropriation, the director may expend money from the account to:
275      (a) assist or promote a program for:
276(i) recycling solar panel waste;
277(ii) safely disposing of solar panel waste; or
278(iii) providing a hazardous waste analysis of a solar panel consistent with Section
27919-6-1305;
280      (b) pay the division's administrative costs in enforcing this part; and
281      (c) reimburse the division for the costs of conducting the study on solar panel recycling
282described in Section 19-6-1309.
283Section 6. Section 19-6-1304 is enacted to read:
28419-6-1304 . Distributed generation fee -- Deposit of revenue.
285  (1) The division shall impose a fee on a small-scale solar entity installed on or after January
286      1, 2026, in an amount of:
287      (a) for a small-scale solar entity of 2 megawatts or less, $10 for each installed system; or
288      (b) for a small-scale solar entity between 2 megawatts and 20 megawatts, $500 for each
289installed system.
290  (2) The division may collect the fee described in Subsection (1):
291      (a) no more than one time in calendar year 2026; and
292      (b) no more than one time in calendar year 2027.
293  (3) The division shall deposit the revenue collected from the fee under this section:
294      (a) into the account described in Section 19-6-1303; and
295      (b) for the costs of conducting the study on solar panel recycling described in Section
29619-6-1309.
297  (4) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the
298      division may make rules for the collection of fees under this section.
299Section 7. Section 19-6-1305 is enacted to read:
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30019-6-1305 . Hazardous waste analysis -- Records maintained by landfills, disposal
301   sites, and recycling facilities.
302   (1) Beginning on July 1, 2028, the division may require an owner or operator of a solar
303panel to complete, or cause to be completed, a hazardous waste analysis on a
304representative sample of the solar panel, if the solar panel:
305(a) is damaged beyond salvaging or repurposing; or
306(b) will be disposed of in a landfill.
307   (2) If the results of a hazardous waste analysis indicate that a solar panel is hazardous solar
308panel waste, an owner or operator of the solar panel shall dispose of the solar panel in
309accordance with the requirements of this chapter and board rule.
310   (3) A landfill, solar panel waste disposal site, or solar panel waste recycling facility shall:
311(a) maintain all records related to solar panel waste treated, stored, or disposed of at the
312landfill, solar panel waste disposal site, or solar panel waste recycling facility; and
313(b) provide to the division a record related to solar panel waste upon request by the
314division.
315Section 8. Section 19-6-1306 is enacted to read:
31619-6-1306 . Solar panel waste disposal site -- Solar panel waste recycling facility
317   -- Operator registration.
318   (1) Beginning on July 1, 2028, a person may not place, discard, or otherwise dispose of
319solar panel waste in a landfill operated by a municipality, county, political subdivision
320of the state, or other entity unless:
321(a) the landfill is registered with the division as a solar panel waste disposal site in
322accordance with Subsection (2); or
323(b) the person can demonstrate to the landfill operator that the solar panel waste is not
324hazardous solar panel waste.
325   (2)(a) An operator of a landfill may submit an application to register with the division as
326a solar panel waste disposal site.
327(b) An applicant for registration as a solar panel waste disposal site shall:
328(i) submit an application to the division in a form and manner prescribed by the
329director;
330(ii) provide the name and business address of the applicant;
331(iii) submit a plan to the director for handling and safely treating, storing, or
332disposing of hazardous solar panel waste; and
333(iv) comply with an application requirement established by board rule.
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334  (3)(a) An applicant may submit an application to register with the division as a solar
335      panel waste recycling facility.
336      (b) An applicant for registration as a solar panel waste recycling facility shall:
337(i) submit an application to the division in a form and manner prescribed by the
338director;
339(ii) provide the name and business address of the applicant;
340(iii) submit a plan to the director for handling and safely treating, storing, or
341recycling hazardous solar panel waste; and
342(iv) comply with an application requirement established by board rule.
343Section 9. Section 19-6-1307 is enacted to read:
34419-6-1307 . Violations -- Civil penalty.
345  (1) Any person that violates a requirement of this part or any order issued or rule made
346      under the authority of this part is subject to a civil penalty of not more than $10,000 per
347      day for each day of violation.
348  (2)(a) The director may enforce a requirement, rule, agreement, or order issued under
349      this part by bringing an action in a court under Title 78A, Judiciary and Judicial
350      Administration.
351      (b) Notwithstanding Title 78B, Chapter 3a, Venue for Civil Actions, the director shall
352bring an action in a court in the county where the solar panel waste is located.
353  (3) The division shall deposit a civil penalty collected under this part into the account
354      described in Section 19-6-1303.
355Section 10. Section 19-6-1308 is enacted to read:
35619-6-1308 . Annual report.
357  (1) Beginning July 1, 2028, the division shall submit a report, before November 30 of each
358      year, to the:
359      (a) Public Utilities, Energy, and Technology Interim Committee; and
360      (b) Natural Resources, Agriculture, and Environment Interim Committee.
361  (2) The report described in Subsection (1) shall include:
362      (a) the fees and fee amounts set by the board under this part;
363      (b) the fee revenue generated under this part;
364      (c) information on the amount of solar panel waste entering landfills in the state;
365      (d) any program for solar panel waste disposal and recycling that the division has
366implemented or assisted in; and
367      (e) any recommendation by the division for legislative action regarding solar panel
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368waste disposal.
369Section 11. Section 19-6-1309 is enacted to read:
37019-6-1309 . Solar panel recycling study -- Industry involvement -- Report.
371   (1) As used in this section, "legislative committees" means:
372(a) the Public Utilities, Energy, and Technology Interim Committee; and
373(b) the Natural Resources, Agriculture, and Environment Interim Committee.
374   (2) The division shall conduct a study on solar panel recycling in the state.
375   (3) The study described in Subsection (2) shall include:
376(a) findings for:
377(i) the available methods and resources for solar panel recycling;
378(ii) minimizing the amount of hazardous waste generated by solar panel waste; and
379(iii) the recovery of commercially valuable materials from solar panel waste; and
380(b) recommendations for:
381(i) a convenient, safe, and environmentally responsible system to manage solar panel
382waste;
383(ii) a sustainable funding mechanism to encourage high solar panel recycling rates
384and proper waste management practices;
385(iii) a method to complete a hazardous waste analysis on solar panel waste to
386determine if the solar panel waste is hazardous;
387(iv) requiring a utility scale solar project to provide a decommission plan and
388decommission fee to the division;
389(v) development of a solar panel waste recycler registration system;
390(vi) development of a solar panel waste disposal site registration system;
391(vii) incentivizing the development of solar panel recycling in the state; and
392(viii) a fee to fund the implementation of the findings and recommendations
393described in this Subsection (3).
394   (4) In conducting the study described in Subsection (2), the division shall consult with
395representatives from the following industries:
396(a) utility-scale solar facilities;
397(b) small-scale solar entities; and
398(c) recycling and waste management.
399   (5) The division shall report to the legislative committees:
400(a) before November 30, 2026, a progress report of the study findings and
401recommendations described in Subsection (3); and
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402      (b) before July 1, 2027, a complete report of the study findings and recommendations
403described in Subsection (3).
404Section 12. Section 63I-2-279 is amended to read:
40563I-2-279 . Repeal dates: Title 79.
406  (1) Section 79-2-407, Study of funding for water infrastructure costs, is repealed July 1,
407      2025.
408  (2) Subsection 79-4-1002(2), regarding a pilot program for veteran free admission to state
409      parks, is repealed July 1, 2025.
410  (3) Title 79, Chapter 6, Part 14, Energy Project Assessment, is repealed [January 1]
411      December 31, 2028.
412Section 13. Section 79-6-1402 is amended to read:
41379-6-1402 . Energy project assessment.
414  (1) Beginning January 1, 2026, and ending December 31, 2027, each renewable energy
415      parent entity with an eligible facility that is commercially operational in the state shall
416      pay an annual energy project assessment to the tax commission before March 1 of each
417      year.
418  (2) The amount of the energy project assessment is based on the total number of generating
419      alternating current nameplate capacity megawatts of wind or solar electric generation
420      facilities that are commercially operational in the state at the beginning of the calendar
421      year, and controlled by the renewable energy parent entity, as follows:
422      (a) for 500 or greater megawatts of operational generating alternating current nameplate
423capacity, the assessment is $200,000;
424      (b) for megawatts of operational generating alternating current nameplate capacity equal
425to or greater than 200 megawatts, but less than 500 megawatts, the assessment is
426$175,000;
427      (c) for megawatts of operational generating alternating current nameplate capacity equal
428to or greater than 100 megawatts, but less than 200 megawatts, the assessment is
429$125,000;
430      (d) for megawatts of operational generating alternating current nameplate capacity equal
431to or greater than 50 megawatts, but less than 100 megawatts, the assessment is
432$50,000; and
433      (e) for megawatts of operational generating alternating current nameplate capacity equal
434to or greater than 20 megawatts, but less than 50 megawatts, the assessment is
435$25,000.
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436   (3) The office shall annually determine the amount of energy project assessment each
437renewable energy parent entity owes under this section and report that amount to the tax
438commission to be collected in accordance with Section 79-6-1403.
439   (4) The office may make rules, in accordance with Title 63G, Chapter 3, Utah
440Administrative Rulemaking Act, to create procedures for assessing and reporting the
441amounts to be collected under this section.
442Section 14. Section 79-6-1402.5 is enacted to read:
44379-6-1402.5 . Recycling study assessment.
444   (1) Beginning January 1, 2027, and ending December 31, 2028, each renewable energy
445parent entity with an eligible facility that is commercially operational in the state shall
446pay an annual recycling study assessment to the tax commission before March 1 of each
447year.
448   (2) The amount of the recycling study assessment described in Subsection (1) is based on
449the total number of generating alternating current nameplate capacity megawatts of wind
450or solar electric generation facilities that are commercially operational in the state at the
451beginning of the calendar year, and controlled by the renewable energy parent entity, as
452follows:
453(a) for 500 or greater megawatts of operational generating alternating current nameplate
454capacity, the assessment is $20,000;
455(b) for megawatts of operational generating alternating current nameplate capacity equal
456to or greater than 200 megawatts, but less than 500 megawatts, the assessment is
457$17,500;
458(c) for megawatts of operational generating alternating current nameplate capacity equal
459to or greater than 100 megawatts, but less than 200 megawatts, the assessment is
460$12,500;
461(d) for megawatts of operational generating alternating current nameplate capacity equal
462to or greater than 50 megawatts, but less than 100 megawatts, the assessment is
463$5,000; and
464(e) for megawatts of operational generating alternating current nameplate capacity equal
465to or greater than 20 megawatts, but less than 50 megawatts, the assessment is $2,500.
466   (3) The office shall:
467(a) annually determine the amount of recycling study assessment each renewable energy
468parent entity owes under this section; and
469(b) report the amount described in Subsection (3)(a) to the tax commission to be
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470collected in accordance with Section 79-6-1403.
471  (4) The office may make rules, in accordance with Title 63G, Chapter 3, Utah
472      Administrative Rulemaking Act, to create procedures for assessing and reporting the
473      amounts to be collected under this section.
474Section 15. Section 79-6-1403 is amended to read:
47579-6-1403 . Administration of the assessment -- Deposit of revenue.
476  (1) The tax commission shall administer, collect, and enforce the energy project assessment
477      and recycling study assessment collected under this part in accordance with Title 59,
478      Chapter 1, General Taxation Policies.
479  (2)(a) A renewable energy parent entity shall electronically file with the tax commission,
480      on or before March 1 of each year, a statement containing the information required
481      by Subsection (2)(b) in a form and manner prescribed by the tax commission.
482      (b) The statement required in Subsection (2)(a) shall include:
483(i) the name of the renewable energy parent entity;
484(ii) the nameplate capacity in megawatts of wind or solar electric generation facilities
485that are generating alternating current, commercially operational in the state at the
486beginning of the calendar year, and controlled by the renewable energy parent
487entity; and
488(iii) any other reasonable and necessary information required by the tax commission.
489      (c) A statement required to be filed with the tax commission shall be signed and sworn
490to by the chief executive officer of the renewable energy parent entity or the chief
491executive officer's designee.
492  (3) The tax commission shall deposit revenue collected from the energy project assessment
493      described in Section 79-6-1402 into the Species Protection Account.
494  (4) The tax commission shall deposit revenue collected from the recycling study assessment
495      described in Section 79-6-1402.5 into the Solar Panel Waste Restricted Account created
496      in Section 19-6-1303.
497Section 16. Effective Date.
498  This bill takes effect on May 6, 2026.
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