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Utah's legislature periodically reviews income tax credits to decide whether they should continue, change, or end, and this bill adjusts that review process for a few specific credits. It would exempt the tax credit that Utah residents use to avoid being taxed twice on income earned in another state from the standard five-year legislative review cycle, meaning lawmakers would no longer be required to periodically evaluate that particular credit. The bill also removes an outdated review requirement tied to a 2018 study that has already been completed, and it changes how often the legislature reviews the tax credit for motor fuel used in farm equipment, moving it from every three years to every five years so it matches the review schedule used for other tax credits. These changes affect only the legislature's internal oversight process and do not change eligibility, amounts, or rules for taxpayers currently claiming any of these credits.