Docket Room
HB 235·UT·house

Income Tax Revisions

Passed One ChamberFiled Jan 12, 2026
Sponsor: Christofferson, Kay J.
Latest Action

House/ filed

Mar 7, 2026

Summary

The bill changes the tax rate for both corporations and resident individuals to 4.45% of taxable income, with a $100 minimum tax for corporations. It applies retroactively to the 2026 tax year and does not appropriate any new funds. The revision standardizes the rate across major taxpayers.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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