Utah State Tax Commission backs select clarifications in Third Substitute HB 22 to create 'classic vehicle' program

The Utah State Tax Commission voted unanimously on Feb. 12, 2026, to support specific provisions in Third Substitute HB 22, known in the meeting record as the Vintage Vehicle Amendments. Commissioner Rebecca L. Rockwell moved that the Commission support restructuring the existing vintage vehicle program into a new "classic vehicle" program, removing some complex use-based qualification standards, and instituting an age-based distinction intended to simplify administration.

Staff told commissioners that the Tax Commission had previously presented to the Transportation Interim Committee on the vintage vehicle program and highlighted the complexity of the motor vehicle code provisions. According to the meeting record, the Commission "appreciate[d] the clarifications made the vintage vehicle provisions of the motor vehicle code in Third Substitute HB 22" because the changes are expected to reduce complexity and ease administration. The Commission also recorded that it was not involved in other changes in the bill, including removal of a special group license plate, alterations to voluntary contribution language, and two types of emissions exemptions that appear elsewhere in the draft.

Commission Chair John L. Valentine took a roll-call vote after Rockwell's motion; the motion passed unanimously. The Commission's formal position, as recorded, is narrowly focused on the sections cited by staff and does not reflect support for all changes contained in the bill text.

Next steps in the legislative process were not specified in the meeting record; the Commission did not instruct staff to take any additional administrative steps at this meeting.