2025 bills / H.B. 106

H.B. 106 Income Tax Revisions (2025)

Became lawWritten by Rep. Kay J. Christofferson · carried in the Senate by Sen. Daniel McCay

  1. Introduced
  2. House committee
  3. House vote
  4. Senate committee
  5. Senate vote
  6. Signed into law

What this bill does

This bill would change the corporate franchise and income tax rates and the individual income tax rate. It would also create income tax credits for employer-provided child care and let taxpayers claim the child tax credit for children from under one year old up to five years old.

Plain-English summary written by AI from the official description. Check the official text below.

Official description
  • amends the corporate franchise and income tax rates
  • amends the individual income tax rate
  • enacts nonrefundable corporate and individual income tax credits for employer-provided child care
  • allows a taxpayer to claim the nonrefundable child tax credit for child dependents under one year old and up to five years old
  • makes conforming changes
Full text and history on le.utah.gov →

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