UT SB0112

Federal income tax refunds attributed to the Earned Income Tax Credit (EITC) or Child Tax Credit are now fully exempt from collection for unsecured debts, whether received as refundable credits or nonrefundable tax reductions.

Amends Utah Code Section 78B-5-505 (property exempt from execution) and Section 78B-5-507 (exemption of proceeds from property sold, taken by condemnation, lost, damaged, or destroyed).

Makes technical and conforming changes to reorganize subsection numbering and clarify existing exemption provisions.

Effective date: May 6, 2026.