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UT SB0060

Bill

Status

Enrolled

3/10/2026

Primary Sponsor

Daniel McCay

Click for details

Origin

Senate

2026 General Session

AI Summary

  • Reduces Utah's individual income tax rate from 4.5% to 4.45%
  • Reduces the corporate franchise tax rate from 4.5% to 4.45%
  • Reduces the corporate income tax rate from 4.5% to 4.45%
  • Takes effect May 6, 2026, with retrospective application to taxable years beginning on or after January 1, 2026
  • Minimum corporate tax remains $100

Legislative Description

Income Tax Rate Amendments

Corporate Tax

Last Action

Senate/ to Governor in Executive Branch - Governor

3/11/2026

Committee Referrals

Revenue and Taxation2/26/2026
Rules2/10/2026
Revenue and Taxation1/20/2026
Rules1/20/2026

Full Bill Text

No bill text available