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HB0210S05 (Substitute)
Tax Penalties Amendments
Introduction
Jan 20
House Rules
House Committee
Feb 6
House Floor Vote
Mar 2
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
This bill addresses tax penalties within the Individual Income Tax Act.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current Utah law, three state income tax credits — a general taxpayer credit, a retirement credit for older Utahns, and a child tax credit for children under six — begin to phase out (reduce) at certain income thresholds that differ by filing status. A "marriage penalty" occurs when two people filing jointly face a combined threshold that is less than double what each would have as single filers, meaning marriage can cause them to lose more of a credit than if they had remained unmarried. This bill gradually adjusts those income thresholds over five years, starting in 2026, so that by 2030 the threshold for married couples filing jointly is exactly twice the threshold for single filers — eliminating the marriage penalty for these three credits.
Current version: HB0210S05 (Substitute)
Introduction
Jan 20
House Rules
House Committee
Feb 6
House Floor Vote
Mar 2
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
IntroductionJan 20
House Rules
House CommitteeFeb 6
House Floor VoteMar 2
Senate Rules
Senate Committee
Senate 2nd Reading
Senate 3rd Reading
Governor
This bill addresses tax penalties within the Individual Income Tax Act.
This bill:
AI-generated summary. We recommend consulting the bill text for important decisions.
Under current Utah law, three state income tax credits — a general taxpayer credit, a retirement credit for older Utahns, and a child tax credit for children under six — begin to phase out (reduce) at certain income thresholds that differ by filing status. A "marriage penalty" occurs when two people filing jointly face a combined threshold that is less than double what each would have as single filers, meaning marriage can cause them to lose more of a credit than if they had remained unmarried. This bill gradually adjusts those income thresholds over five years, starting in 2026, so that by 2030 the threshold for married couples filing jointly is exactly twice the threshold for single filers — eliminating the marriage penalty for these three credits.
Motion: Favorable Recommendation
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House/ strike enacting clause
Clerk of the House
House/ filed
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House/ failed
Clerk of the House
House/ substituted
House 3rd Reading Calendar for House bills
Last updated Mar 26, 2026, 9:39 PM
