# Utah H.B. 60: State Tax Amendments Utah H.B. 60, State Tax Amendments, is a 2025 General Session House bill sponsored by Steve Eliason (Republican); status signed, last action 2025-03-25 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/UT-HB60-2025GS - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah H.B. 60 - State: Utah - Session: 2025 General Session - Title: State Tax Amendments - Status: signed - Chamber: House - Introduced: 2024-12-20 - Last action: 2025-03-25, Governor Signed - Sponsor: Steve Eliason (Republican) - Cosponsors: 1 - Subjects: Department of Workforce Services, Workforce Services, Corporate Tax, Income Tax, State Tax Commission, Revenue and Taxation, Individual Income Tax, Tax Credits - Touches household money: yes - Roll calls: 22 (200 yes, 0 no in all) - Economic provisions PRIA read: 14 ## Summary No summary available. ## Bill overview: provisions PRIA read - Income test sets individual tax exemption: benefit, medium. Beginning January 1, 2026, an income test determines whether you are exempt from the covered Utah individual income taxes. Your modified adjusted gross income must not exceed your personal exemptions plus your standard deduction. The income calculation starts with federal adjusted gross income and… - Tax relief for repaid Social Security: benefit, medium. Beginning January 1, 2026, you can subtract qualifying Social Security repayments from Utah adjusted gross income. The repayment must cover benefits received in an earlier tax year. You must claim a federal tax credit for the repayment in the current year. You must not have claimed Utah’s Social Se… - Business owners get longer credit carryforwards: benefit, medium. Starting with tax years beginning January 1, 2026, eligible owners get longer to use unused pass-through tax credits. The carryforward period grows from five to ten tax years. The credit covers Utah tax a qualifying pass-through business paid on income attributed to the owner. Owners must add that… - Filing timing affects sales tax refunds: benefit, low. Beginning January 1, 2026, qualifying sales and use tax refunds earn interest under Utah’s tax interest rules. For director-certified exemptions, claims are due by the earlier of three years after certification or six years after payment. File within 180 days after certification to earn interest fr… - Qualifying bank insurance premiums remain deductible: benefit, low. Beginning January 1, 2026, taxpayers can subtract qualifying FDIC premiums from Utah adjusted gross income. Premiums must be paid or incurred during the tax year and denied a federal deduction under the applicable federal rule. The amendment removes the prior wording limiting the subtraction to tax… - Medical savings accounts lose tax exemption: cost, medium. Beginning May 7, 2025, the law removes a tax exemption for medical care savings accounts. The removed exemption covered contributions, earned interest, and reimbursements for eligible medical expenses. Account holders lose that protection from tax. - Social Security credit has income limits: cost, medium. Effective January 1, 2026, the Social Security credit phaseout applies to tax years beginning January 1, 2025, or later. The credit falls 2.5 cents per dollar of modified adjusted gross income above your filing-status limit. Limits are $37,500 for married filing separately, $45,000 for single filer… - Business incentive credits end in stages: cost, medium. The targeted business income tax credit ended December 31, 2024. Enterprise zone credits are available only for tax years beginning before January 1, 2025, and require a state-issued credit certificate. Unused enterprise zone credits exceeding the tax bill can carry forward for up to the next three… - Residences lose commercial energy credit eligibility: cost, medium. Beginning January 1, 2025, a residence cannot qualify as a commercial unit for Utah commercial energy system tax credits. A qualifying commercial unit must be a nonresidential building or structure used by an entity to conduct business. - Amended tax refunds face interest cap: cost, low. For interest accruing beginning January 1, 2026, covered amended-return overpayments have a $100 interest cap per calendar year. The cap does not apply to overpayments provided to federally recognized tribes or caused by Tax Commission error. It limits interest, not the refund of overpaid tax. - Rarely used tax credits face removal: cost, low. Effective May 7, 2025, the law requires removal of covered tax credits that meet two low-use tests. Annual claims must total less than $10,000, with fewer than 10 claimants, estates, and trusts using the credit. Both tests must hold for three straight tax years beginning January 1, 2025, or later.… - Small business corporations must file annually: cost, low. Beginning in 2026, electing small business corporations must file a Utah return each tax year. Returns must report income, deductions, shareholders, shares owned, distributions, and other information required by the Tax Commission. - Payment companies must report Utah transactions: cost, low. Beginning January 1, 2026, covered payment settlement companies must send Utah the same transaction information required in federal reports. This applies to participating payees with Utah addresses. Companies must file electronically in an approved format within 30 days after the federal report is… - Workforce Services gains tax data access: mixed, low. Beginning May 7, 2025, the Tax Commission must share specified tax information with Workforce Services. Workforce Services can use relevant return information to check public-assistance eligibility, institutional-care payment responsibility, and related program matters. Federal law must allow the s… ## Sponsors and cosponsors - Sponsor: Steve Eliason (Republican), House - Cosponsor: Daniel McCay (Republican), Senate ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-03-05 | House | House/ concurs with Senate amendment | pass | 69 | 0 | | | 2025-03-03 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-03-03 | Senate | Senate/ circled | fail | 0 | 0 | | | 2025-03-03 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2025-03-03 | Senate | Senate/ floor amendment | fail | 0 | 0 | | | 2025-03-03 | Senate | Senate/ uncircled | fail | 0 | 0 | | | 2025-03-03 | Senate | Senate/ passed 3rd reading | pass | 26 | 0 | | | 2025-02-13 | Senate | Senate/ passed 2nd reading | pass | 26 | 0 | | | 2025-02-13 | Senate | Senate/ substituted | fail | 0 | 0 | | | 2025-02-03 | Senate | Senate Comm - Substitute Recommendation | pass | 4 | 0 | | | 2025-02-03 | Senate | Senate Comm - Favorable Recommendation | pass | 5 | 0 | | | 2025-01-28 | House | House/ uncircled | fail | 0 | 0 | | | 2025-01-28 | House | House/ passed 3rd reading | pass | 70 | 0 | | | 2025-01-23 | House | House/ circled | fail | 0 | 0 | | | | House | House/ circled | fail | 0 | 0 | | | | Senate | Senate/ floor amendment | fail | 0 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | | | Senate | Senate/ substituted | fail | 0 | 0 | | | | Senate | Senate/ circled | fail | 0 | 0 | | | | House | House/ uncircled | fail | 0 | 0 | | | | Senate | Senate/ uncircled | fail | 0 | 0 | | ## Actions (46) - 2025-03-25: Governor Signed - 2025-03-12: House/ to Governor (House) - 2025-03-12: House/ received enrolled bill from Printing (House) - 2025-03-07: House/ enrolled bill to Printing (House) - 2025-03-07: Enrolled Bill Returned to House or Senate - 2025-03-05: Draft of Enrolled Bill Prepared - 2025-03-05: Bill Received from House for Enrolling - 2025-03-05: House/ signed by Speaker/ sent for enrolling (House) - 2025-03-05: House/ received from Senate (House) - 2025-03-05: Senate/ to House (Senate) - 2025-03-05: Senate/ signed by President/ returned to House (Senate) - 2025-03-05: Senate/ received from House (Senate) - 2025-03-05: House/ to Senate (House) - 2025-03-05: House/ concurs with Senate amendment (House) - 2025-03-04: House/ placed on Concurrence Calendar (House) - 2025-03-04: House/ received from Senate (House) - 2025-03-03: Senate/ to House with amendments (Senate) - 2025-03-03: Senate/ passed 3rd reading (Senate) - 2025-03-03: Senate/ uncircled (Senate) - 2025-03-03: Senate/ circled (Senate) - 2025-03-03: Senate/ floor amendment (Senate) - 2025-03-03: Senate/ uncircled (Senate) - 2025-03-03: Senate/ circled (Senate) - 2025-03-03: Senate/ placed back on 3rd Reading Calendar (Senate) - 2025-02-13: Senate/ placed on 3rd Reading Calendar table (Senate) - 2025-02-13: Senate/ 3rd reading (Senate) - 2025-02-13: Senate/ passed 2nd reading (Senate) - 2025-02-13: Senate/ substituted (Senate) - 2025-02-13: Senate/ 2nd reading (Senate) - 2025-02-04: Senate/ placed on 2nd Reading Calendar (Senate) - 2025-02-04: Senate/ comm rpt/ substituted (Senate) - 2025-02-03: Senate Comm - Favorable Recommendation (Senate) - 2025-02-03: Senate Comm - Substitute Recommendation (Senate) - 2025-01-30: Senate/ to standing committee (Senate) - 2025-01-29: Senate/ 1st reading (Introduced) (Senate) - 2025-01-28: Senate/ received from House (Senate) - 2025-01-28: House/ to Senate (House) - 2025-01-28: House/ passed 3rd reading (House) - 2025-01-28: House/ uncircled (House) - 2025-01-23: House/ circled (House) - 2025-01-23: House/ 3rd reading (House) - 2025-01-21: House/ 2nd reading (House) - 2025-01-21: House/ 1st reading (Introduced) (House) - 2025-01-21: House/ received fiscal note from Fiscal Analyst (House) - 2025-01-15: House/ received bill from Legislative Research (House) - 2024-12-20: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2025-03-07: [PDF](https://le.utah.gov/Session/2025/bills/enrolled/HB0060.pdf) - Amended 3/4/2025 08:03:837, 2025-03-04: [PDF](https://le.utah.gov/Session/2025/bills/amended/AV_HB0060S04_2025-03-04_08-09-39.pdf) - Substitute #4, 2025-02-08: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0060S04.pdf) - Substitute #3, 2025-02-03: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0060S03.pdf) - Substitute #2, 2025-01-31: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0060S02.pdf) - Substitute #1, 2025-01-20: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0060S01.pdf) - Introduced, 2024-12-20: [PDF](https://le.utah.gov/Session/2025/bills/introduced/HB0060.pdf) ## Related bills - S.B. 199: Guardianship Amendments (signed) - H.B. 562: Law Enforcement and Criminal Justice Amendments (signed) - H.B. 493: Medical Examiner Amendments (signed) - H.B. 482: Health and Human Services Reporting Requirements (signed) - S.B. 197: Property Tax Amendments (vetoed) - S.B. 3: Appropriations Adjustments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2025/bills/enrolled/HB0060.pdf) - [Amended 3/4/2025 08:03:837 (PDF)](https://le.utah.gov/Session/2025/bills/amended/AV_HB0060S04_2025-03-04_08-09-39.pdf) - [Substitute #4 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0060S04.pdf) - [Substitute #3 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0060S03.pdf) - [Substitute #2 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0060S02.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0060S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2025/bills/introduced/HB0060.pdf) ## Related - [S.B. 199: Guardianship Amendments](https://policyrisk.com/state-bill/UT-SB199-2025GS) - [H.B. 562: Law Enforcement and Criminal Justice Amendments](https://policyrisk.com/state-bill/UT-HB562-2025GS) - [H.B. 493: Medical Examiner Amendments](https://policyrisk.com/state-bill/UT-HB493-2025GS) - [H.B. 482: Health and Human Services Reporting Requirements](https://policyrisk.com/state-bill/UT-HB482-2025GS) - [S.B. 197: Property Tax Amendments](https://policyrisk.com/state-bill/UT-SB197-2025GS) - [S.B. 3: Appropriations Adjustments](https://policyrisk.com/state-bill/UT-SB3-2025GS) - [Utah bills](https://policyrisk.com/states/utah/bills) - [Utah state hub](https://policyrisk.com/states/utah) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/UT-HB60-2025GS (as of 2026-10-17).