Utah legislation · 2026 General Session
Utah HB210: Tax Penalties Amendments
Status: Failed, March 6, 2026
This bill addresses tax penalties within the Individual Income Tax Act.
What the bill says
From the substitute text, February 25, 2026:
0 Tax Penalties Amendments 2026 GENERAL SESSION STATE OF UTAH Chief Sponsor: Melissa G. Ballard Senate Sponsor: Heidi Balderree LONG TITLE General Description: This bill addresses tax penalties within the Individual Income Tax Act. Highlighted Provisions: This bill: - removes marriage penalties from certain individual income tax credits over a five-year period, resulting in the income phaseout amounts for filers who have single, head of household, or married filing separately status, beginning in 2030, to be half of the amount for filers who have joint filing status; and - makes technical changes. Money Appropriated in this Bill: None Other Special Clauses: This bill provides retrospective operation. Utah Code Sections Affected: AMENDS: 59-10-1018 , as last amended by Laws of Utah 2023, Chapter 459 59-10-1019 , as last amended by Laws of Utah 2022, Chapter 258 59-10-1047 , as last amended by Laws of Utah 2025, Chapter 407 Be it enacted by the Legislature of the state of Utah: Section 1. Section 59-10-1018 is amended to read: 59-10-1018 . Definitions -- Nonrefundable taxpayer tax credits. (1) As used in this section: (a) "Head of household filing status" means a head of household, as defined in Section 2(b), Internal Revenue Code, who files a single federal individual income tax return for the taxable year. (b) "Joint filing status" means: (i) spouses who …
Sponsors
- Ballard, Melissa G. (R, 20) · primary sponsor
- Heidi Balderree (R, 22)
Latest actions
- : House/ filed
- : House/ strike enacting clause
- : House/ filed
- : House/ failed
- : House/ substituted
- : House/ uncircled
- : LFA/ fiscal note publicly available for HB0210S05
- : LFA/ fiscal note sent to sponsor for HB0210S05
- : LFA/ bill sent to agencies for fiscal input for HB0210S05
- : LFA/ bill assigned to staff for fiscal analysis for HB0210S05
Votes
- House/ failed (March 2, 2026): 31 yea, 42 nay, failed
- House Comm - Substitute Recommendation (February 6, 2026): 8 yea, 0 nay, passed
- House Comm - Favorable Recommendation (February 6, 2026): 7 yea, 1 nay, passed
Subjects: Income Tax, State Tax Commission, Tax Credits, Revenue and Taxation, Individual Income Tax
Common questions
- What is HB210?
- HB210 is a bill in the Utah Legislature (2026 General Session): Tax Penalties Amendments.
- What does HB210 do?
- This bill addresses tax penalties within the Individual Income Tax Act.
- What is the status of HB210?
- Failed as of March 6, 2026. Latest action: House/ filed (March 6, 2026).
- Who sponsored HB210?
- Ballard, Melissa G. (R, 20), with 1 co-sponsor.
- Where is the official record for HB210?
- On the Utah Legislature website: https://le.utah.gov/~2026/bills/static/HB0210.html
Source: official Utah record. Tracked by Delilah, AI for legislation across all 50 states and Congress.