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Tuesday, November 3, 2026

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Utah bill tracker

S.B. 116: Income Tax Rate Modifications

2026 General Session · Originating chamber: Senate

Saved official records and Ledger coverage. The outcome below is from the Legislature’s own step list.

What the bill does

Did not pass both chambers; the bill was filed on March 6, 2026.

This bill modifies the income tax rates.

  • Defines terms
  • Provides for a reduction of the income tax rate when the actual state revenue exceeds the forecast revenue
  • Provides a formula and process for calculating a reduction of the income tax rate
  • Requires the State Tax Commission to publish the income tax rate annually
  • Changes the mineral production tax withholding rate
  • Makes technical and conforming changes

The description and list come from the bill's own long title as recorded by the Legislature. Read the official bill. The Ledger takes no position on it.

Subjects: Income Tax · Revenue and Taxation

How it moved

  1. · Senate1st reading (Introduced)Rules Committee
  2. · Senateto standing committeeRevenue and Taxation Committee
  3. · SenateSenate Comm - Substitute RecommendationRevenue and Taxation Committee
  4. · SenateSenate Comm - Favorable RecommendationRevenue and Taxation Committee
  5. · Senatefiledfile for bills not passed

Steps as the Legislature recorded them; clerical and fiscal-staff entries are left out. Numbers such as 54-14-7 are yeas, nays and absent.

Fiscal note

From the Legislative Fiscal Analyst's note on 1st Sub. S.B. 116 (Green), dated February 3, 2026. A fiscal note estimates direct costs and revenue; it is not an appropriation.

  • State revenue: Enactment of this legislation could reduce Income Tax Fund revenue by $1,600,000 in FY 2027 resulting from changes in the timing of net mineral production withholding collections.
  • State expenditures: Enactment of this legislation could cost the Tax Commission an estimated $7,800 ongoing from the Income Tax Fund beginning in FY 2028 to implement changes to the State's tax systems, forms, instructions, training and processes.
  • Local government: Enactment of this legislation likely will not result in direct, measurable costs for local governments.
  • Individuals and businesses: Enactment of this legislation could result in a $1,600,000 timing shift in mineral production withholding for businesses and individuals in FY 2027.

Bill overview

Sponsor: Lincoln Fillmore

Legislature passed-list status: Not available in the saved metadata.

Passed-list membership is not a finding that a bill was signed or took effect. A bill absent from that list is not necessarily pending or defeated.

Latest recorded action

filed
Action date:

The full step list is above. Find the bill in the official session list for status, hearings and committee records.

Recorded floor votes

No floor-vote records for this bill and session are available here. This does not mean no vote occurred; consult the official bill record.

Ledger coverage

No Ledger stories with an explicit source link to this bill and session are listed here.