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Read. Follow. Verify.Utah SB 116 Sets Income Tax Rate at 4.5% for 2027 and Establishes Revenue-Based Rate Reductions Starting in 2028
Last action · March 6, 2026: Senate/ filedSponsor: Lincoln Fillmore
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What This Bill Proposed
This bill sets the state income tax rate at 4.5% for taxable years beginning in 2027, establishes a dynamic formula to reduce the tax rate when actual state revenue exceeds revenue forecasts between 2028 and 2036, and requires the State Tax Commission to publish the annual rate by November 1.
Changes how individual and corporate income tax rates are determined year-to-year based on state revenue performance, directly impacting taxpayer liability and state revenue collection timelines.
- The State Tax Commission is the principal state agency responsible for administering Utah's tax laws and publishing tax rates. context
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Utah resident individuals
State individual income tax liability is calculated using the rate set or determined under this bill.
Corporations doing business in Utah
Corporate franchise and income taxes are tied to the income tax rate defined in the measure.
State Tax Commission
Tasked with publishing the annual income tax rate and applying tax calculation rules.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
When must the state announce the annual income tax rate?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · on the Senate floor.
Procedural history
23 actions- Mar 6, 2026SenateSenate/ filed
- Mar 6, 2026SenateSenate/ strike enacting clause
- Mar 4, 2026SenateSenate/ 2nd Reading Calendar to Rules
- Feb 10, 2026SenateSenate/ circled
- Feb 10, 2026SenateSenate/ 2nd reading
- Feb 3, 2026ReleasedLFA/ fiscal note publicly available for SB0116S01
Show 17 earlier actions
- Feb 2, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0116S01
- Jan 29, 2026SenateSenate/ placed on 2nd Reading Calendar
- Jan 29, 2026SenateSenate/ comm rpt/ substituted
- Jan 28, 2026SenateSenate Comm - Favorable Recommendation
- Jan 28, 2026SenateSenate Comm - Substitute Recommendation
- Jan 28, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0116S01
- Jan 28, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0116S01
- Jan 20, 2026SenateCommitteeSenate/ to standing committee
- Jan 20, 2026SenateSenate/ received fiscal note from Fiscal Analyst
- Jan 20, 2026ReleasedLFA/ fiscal note publicly available for SB0116
- Jan 20, 2026SenateIntroducedSenate/ 1st reading (Introduced)
- Jan 17, 2026Version SponsorLFA/ fiscal note sent to sponsor for SB0116
- Jan 13, 2026SenateSenate/ received bill from Legislative Research
- Jan 9, 2026Legislative Fiscal AgencyLFA/ bill sent to agencies for fiscal input for SB0116
- Jan 9, 2026Legislative Fiscal AnalystLFA/ bill assigned to staff for fiscal analysis for SB0116
- Jan 9, 2026Legislative Research and General CounselNumbered Bill Publicly Distributed
- Jan 9, 2026Legislative Research and General CounselBill Numbered but not Distributed
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Transition to Dynamic Income Tax Rates
The bill shifts Utah from fixed statutory income tax rates to a conditional, revenue-dependent reduction model spanning from 2028 through 2036.
Connected Entities
Sources
le.utah.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 85)
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz50Current news / social attention level
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