Utah legislation · 2025 General Session
Utah SB71: Social Security Tax Revisions
Status: Signed into law, March 26, 2025
This bill modifies the individual income tax credit for social security benefits.
What the bill says
From the enrolled text:
0 Social Security Tax Revisions 2025 GENERAL SESSION STATE OF UTAH Chief Sponsor: Wayne A. Harper House Sponsor: Walt Brooks Cosponsor: Heidi Balderree LONG TITLE General Description: This bill modifies the individual income tax credit for social security benefits. Highlighted Provisions: This bill: - expands eligibility for the social security benefits tax credit by increasing the thresholds for the income-based phaseout; and - makes technical changes. Money Appropriated in this Bill: None Other Special Clauses: This bill provides retrospective operation. Utah Code Sections Affected: AMENDS: 59-10-1042 , as last amended by Laws of Utah 2023, Chapter 459 Be it enacted by the Legislature of the state of Utah: Section 1, Section 59-10-1042 is amended to read: 59-10-1042 . Nonrefundable tax credit for social security benefits. (1) As used in this section: (a) "Head of household filing status" means the same as that term is defined in Section 59-10-1018 . (b) "Joint filing status" means the same as that term is defined in Section 59-10-1018 . (c) "Married filing separately status" means a married individual who: (i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year; and (ii) files a single federal individual income tax return for the taxable year. (d) "Modified adjusted gross income" means the sum of the …
Sponsors
- Wayne Harper (R, 16) · primary sponsor
- Brooks, Walt (R, 75)
- Heidi Balderree (R, 22)
Latest actions
- : Governor Signed
- : Senate/ to Governor
- : Senate/ received enrolled bill from Printing
- : Senate/ enrolled bill to Printing
- : Enrolled Bill Returned to House or Senate
- : Draft of Enrolled Bill Prepared
- : Bill Received from Senate for Enrolling
- : Senate/ signed by President/ sent for enrolling
- : Senate/ received from House
- : House/ to Senate
Votes
- House/ passed 3rd reading (March 5, 2025): 71 yea, 0 nay, passed
- Senate/ passed 3rd reading (March 4, 2025): 26 yea, 0 nay, passed
- Senate/ passed 2nd reading (March 3, 2025): 25 yea, 1 nay, passed
- Senate Comm - Favorable Recommendation (March 3, 2025): 4 yea, 2 nay, passed
Subjects: Income Tax, State Tax Commission, Tax Credits, Revenue and Taxation, Individual Income Tax
Common questions
- What is SB71?
- SB71 is a bill in the Utah Legislature (2025 General Session): Social Security Tax Revisions.
- What does SB71 do?
- This bill modifies the individual income tax credit for social security benefits.
- What is the status of SB71?
- Signed into law as of March 26, 2025. Latest action: Governor Signed (March 26, 2025).
- Who sponsored SB71?
- Wayne Harper (R, 16), with 2 co-sponsors.
- Where is the official record for SB71?
- On the Utah Legislature website: https://le.utah.gov/~2025/bills/static/SB0071.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.