# Utah S.B. 60: Income Tax Rate Amendments Utah S.B. 60, Income Tax Rate Amendments, is a 2026 General Session Senate bill sponsored by Daniel McCay (Republican); status signed, last action 2026-03-23 (Governor Signed); PRIA reads it as touching household money (as of 2026-10-14). - Canonical: https://policyrisk.com/state-bill/UT-SB60-2026GS - As of: 2026-10-14 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Utah S.B. 60 - State: Utah - Session: 2026 General Session - Title: Income Tax Rate Amendments - Status: signed - Chamber: Senate - Introduced: 2025-12-30 - Last action: 2026-03-23, Governor Signed - Sponsor: Daniel McCay (Republican) - Cosponsors: 1 - Subjects: Corporate Tax, Income Tax, State Tax Commission, Revenue and Taxation, Individual Income Tax - Touches household money: yes - Roll calls: 6 (115 yes, 28 no in all) - Economic provisions PRIA read: 2 ## Summary No summary available. ## Bill overview: provisions PRIA read - Lower income taxes for Utah residents: benefit, low. The law lowers Utah residents’ income tax rate from 4.5% to 4.45% of their state taxable income. Residents exempt under Section 59-10-104.1 remain exempt. The lower rate applies to tax years beginning on or after January 1, 2026. The law takes effect May 6, 2026, with the rate change reaching back… - Lower Utah tax rate for corporations: benefit, low. The law lowers the Utah corporate tax rate from 4.5% to 4.45% for domestic and foreign corporations. It applies to Utah taxable income or the Utah-sourced portion of income, depending on the corporate tax. Corporations exempt under Section 59-7-102 remain exempt, and the $100 minimum tax stays in p… ## Sponsors and cosponsors - Sponsor: Daniel McCay (Republican), Senate - Cosponsor: Steve Eliason (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-04 | House | House/ passed 3rd reading | pass | 61 | 11 | | | 2026-03-02 | House | House Comm - Favorable Recommendation | pass | 8 | 2 | | | 2026-02-10 | Senate | Senate/ substitute adoption failed | fail | 0 | 0 | | | 2026-02-10 | Senate | Senate/ passed 3rd reading | pass | 22 | 7 | | | 2026-02-09 | Senate | Senate/ passed 2nd reading | pass | 20 | 7 | | | 2026-01-28 | Senate | Senate Comm - Favorable Recommendation | pass | 4 | 1 | | ## Actions (35) - 2026-03-23: Governor Signed - 2026-03-11: Senate/ to Governor (Senate) - 2026-03-11: Senate/ received enrolled bill from Printing (Senate) - 2026-03-10: Senate/ enrolled bill to Printing (Senate) - 2026-03-10: Enrolled Bill Returned to House or Senate - 2026-03-06: Draft of Enrolled Bill Prepared - 2026-03-06: Bill Received from Senate for Enrolling - 2026-03-05: Senate/ signed by President/ sent for enrolling (Senate) - 2026-03-05: Senate/ received from House (Senate) - 2026-03-04: House/ to Senate (House) - 2026-03-04: House/ signed by Speaker/ returned to Senate (House) - 2026-03-04: House/ passed 3rd reading (House) - 2026-03-04: House/ 3rd reading (House) - 2026-03-04: House/ 2nd reading (House) - 2026-03-04: House/ Rules to 3rd Reading Calendar (House) - 2026-03-03: House/ return to Rules due to fiscal impact (House) - 2026-03-03: House/ committee report favorable (House) - 2026-03-02: House Comm - Favorable Recommendation - 2026-02-26: House/ to standing committee (House) - 2026-02-10: House/ 1st reading (Introduced) (House) - 2026-02-10: House/ received from Senate (House) - 2026-02-10: Senate/ to House (Senate) - 2026-02-10: Senate/ passed 3rd reading (Senate) - 2026-02-10: Senate/ substitute adoption failed (Senate) - 2026-02-10: Senate/ 3rd reading (Senate) - 2026-02-09: Senate/ passed 2nd reading (Senate) - 2026-02-09: Senate/ 2nd reading (Senate) - 2026-01-29: Senate/ placed on 2nd Reading Calendar (Senate) - 2026-01-29: Senate/ committee report favorable (Senate) - 2026-01-28: Senate Comm - Favorable Recommendation - 2026-01-20: Senate/ to standing committee (Senate) - 2026-01-20: Senate/ 1st reading (Introduced) (Senate) - 2026-01-15: Senate/ received fiscal note from Fiscal Analyst (Senate) - 2026-01-07: Senate/ received bill from Legislative Research (Senate) - 2025-12-30: Numbered Bill Publicly Distributed ## Bill text - Enrolled, 2026-03-10: [PDF](https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf) - Substitute #1, 2026-02-10: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0060S01.pdf) - Introduced, 2025-12-30: [PDF](https://le.utah.gov/Session/2026/bills/introduced/SB0060.pdf) ## Related bills - H.B. 94: Criminal Accounts Receivable Amendments (signed) - H.B. 101: Firearm Background Check Amendments (signed) - H.B. 178: School Zone Speeding Amendments (signed) - H.B. 134: Offender Transfer Amendments (signed) - H.B. 136: Unlicensed Driver Amendments (signed) - H.B. 220: Public Safety Data Amendments (signed) ## Sources - [Enrolled (PDF)](https://le.utah.gov/Session/2026/bills/enrolled/SB0060.pdf) - [Substitute #1 (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0060S01.pdf) - [Introduced (PDF)](https://le.utah.gov/Session/2026/bills/introduced/SB0060.pdf) ## Related - [H.B. 94: Criminal Accounts Receivable Amendments](https://policyrisk.com/state-bill/UT-HB94-2026GS) - [H.B. 101: Firearm Background Check Amendments](https://policyrisk.com/state-bill/UT-HB101-2026GS) - [H.B. 178: School Zone Speeding Amendments](https://policyrisk.com/state-bill/UT-HB178-2026GS) - [H.B. 134: Offender Transfer Amendments](https://policyrisk.com/state-bill/UT-HB134-2026GS) - [H.B. 136: Unlicensed Driver Amendments](https://policyrisk.com/state-bill/UT-HB136-2026GS) - [H.B. 220: Public Safety Data Amendments](https://policyrisk.com/state-bill/UT-HB220-2026GS) - [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-SB60-2026GS (as of 2026-10-14).