Representatives Seal

Fiscal Note

1st Sub. H.B. 323 (Buff)

2026 General Session

Solar Panel Disposal Amendments

by Jack, Colin W.

Senate Seal
General, Income Tax, and Uniform School FundsJR4-4-101
OngoingOne-timeTotal
Net GF/ITF/USF (rev.-exp.) $(1,900) $(900) $(2,800)


State GovernmentUCA 36-12-13(2)(c)
Revenues FY2026 FY2027 FY2028
Species Protection (GFR), One-time $0 $0 $1,600,000
New Account Created By Bill (FN Only), One-time $25,200 $271,000 $311,000
Total Revenues $25,200 $271,000 $1,911,000

Enactment of this legislation could generate $25,200 one-time in FY 2026, $271,000 in FY 2027 and $311,000 one-time in FY 2027 for the newly created Solar Panel Waste Restricted Account from recycling study assessments and distributed generation fees. Enactment could also generate $1,600,000 one-time in FY 2028 for the Species Protection Account from extending the repeal date on energy project assessments by one year.


Expenditures FY2026 FY2027 FY2028
General Fund $0 $1,900 $1,900
General Fund, One-time $900 $0 $0
New Account Created By Bill (FN Only) $0 $151,000 $151,000
New Account Created By Bill (FN Only), One-time $25,200 $120,000 $160,000
Total Expenditures $26,100 $272,900 $312,900

Enactment of this legislation could cost the Department of Environmental Quality (DEQ) $25,200 one-time in FY 2026 and $271,000 in FY 2027, and $311,000 in FY 2028 from the newly created Solar Panel Waste Restricted Account to implement a new program regulating solar panel waste management and disposal, for database enhancements, and to complete a study on solar panel recycling. Enactment of this legislation could also cost the Department of Government Operations $900 one-time in FY 2026 and $1,900 ongoing in FY 2027 from the General Fund to create and monitor a new General Fund restricted account.


FY2026 FY2027 FY2028
Net All Funds (rev-exp) $(900) $(1,900) $1,598,100
Local GovernmentUCA 36-12-13(2)(c)

Enactment of this legislation will require local governments who operate landfills to register with the division as a solar panel waste disposal site in order to accept hazardous solar panel waste.

Individuals & BusinessesUCA 36-12-13(2)(c)

Enactment of this legislation could increase tax liability for renewable energy parent entities by $120,000 in FY 2027 and $1,760,000 in FY 2028 statewide. Assessments will vary based on the entity's total number of generating alternating current nameplate capacity megawatts of wind or solar electric generation facilities that are commercially operational. Enactment will also require businesses who operate landfills to register with the division as a solar panel waste disposal site in order to accept hazardous solar panel waste. Finally, enactment could cost small-scale solar entities statewide $151,000 annually beginning in FY 2027 from paying a distributed generation fee.

Regulatory ImpactUCA 36-12-13(2)(d)

Enactment of this legislation could result in a small increase in the regulatory burden for Utah residents or businesses.

Performance EvaluationJR1-4-601

This bill creates a new program or significantly expands an existing program.
For a list of questions lawmakers might ask to improve accountability for the proposed program, please see: https://budget.utah.gov/newprogram