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Committee adopts pilot allowing certain mines to pay severance tax in gold

Utah House Revenue and Taxation Committee · February 13, 2026
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Summary

Lawmakers approved a pilot in HB362 letting qualified Utah mines pay severance tax in refined gold or critical minerals and receive a 5% credit (5 years for existing operations, 15 years for new operations); proponents said it attracts investment in rare and critical minerals and leverages existing state vaulting capacity.

Representative Ivory presented the first substitute to HB362, a pilot that would allow qualified miners producing in-state gold and certain rare or critical minerals to pay severance tax in physical gold (refined and deposited with the state's vaulting provider). In return, the miner would receive a 5% severance-tax credit: five years for existing mines and 15 years for new operations.

State Tre…

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