Utah 2026 General Session Status: To Executive 2 R cosponsors

HB 210 — Tax Penalties Amendments

Last action — House/ filed

Track this bill free

No card. One bill, free forever — alerts when it moves.

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House
  4. ✓
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill has been sent to the executive. Introduced January 09, 2026. It awaits signature.

Next likely step: the executive signs it into law or issues a veto.

Prognosis

Advancing 46% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

  • To Executive

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (2 R).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

110 added · 111 removed

Plain-language change summary

The recent changes to Bill HB 210 involve the removal of marriage penalties from certain tax credits and exemptions. This means that individuals filing as single or married filing separately will have lower income phaseout thresholds compared to those filing jointly, starting in 2030. Additionally, the bill increases the nonrefundable tax credit for married claimants and eliminates the nonrefundable earned income tax credit. These adjustments aim to create a more equitable tax system for different marital statuses, which could impact many taxpayers in Utah.

→
Previous
Latest
HB0210S05 compared with HB0210S01 {Omitted text} shows text that was in HB0210S01 but was omitted in HB0210S05 inserted text shows text that was not in HB0210S01 but was inserted into HB0210S05 DISCLAIMER:
HB0210S05 compared with HB0210 {Omitted text} shows text that was in HB0210 but was omitted in HB0210S05 inserted text shows text that was not in HB0210 but was inserted into HB0210S05 DISCLAIMER:
▸ removes marriage penalties from certain individual income tax credits {and exemptions by setting } 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 ▸ {increases the amount of the nonrefundable taxpayer tax credit only for married claimants;} H ▸ {repeals the nonrefundable earned income tax credit;
▸ removes marriage penalties from certain individual income tax credits {and exemptions by setting } 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 ▸ {increases the amount of the nonrefundable taxpayer tax credit only for married claimants;} ▸ {repeals the nonrefundable earned income tax credit;
B Money Appropriated in this Bill:
H Money Appropriated in this Bill:
1 None 0 S Other Special Clauses:
B None 2 Other Special Clauses:
1 HB0210S01 compared with HB0210S05 This bill provides retrospective operation.
1 HB0210 compared with HB0210S05 This bill provides retrospective operation.
[and] or - 2 - HB0210S01 compared with HB0210S05 (B) for a return filed under this chapter that is allowed a joint filing status, the standard deduction allowed for individuals who file a joint federal individual income tax return for the taxable year under Section 63, Internal Revenue Code;
[and] or - 2 - HB0210 compared with HB0210S05 (B) for a return filed under this chapter that is allowed a joint filing status, the standard deduction allowed for individuals who file a joint federal individual income tax return for the taxable year under Section 63, Internal Revenue Code;
or] [(ii) a married individual who:] - 3 - HB0210S01 compared with HB0210S05 [(A) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year;
or] [(ii) a married individual who:] - 3 - HB0210 compared with HB0210S05 [(A) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year;
- 4 - HB0210S01 compared with HB0210S05 {(3) For a taxable year beginning on or after January 1, 2026, the tax credit allowed by Subsection (2) shall be increased by the product of:} {(a) 6%;
- 4 - HB0210 compared with HB0210S05 {(3) For a taxable year beginning on or after January 1, 2026, the tax credit allowed by Subsection (2) shall be increased by:} {(a) $543, for a claimant who has a married filing separately status;
and} {(b)} {(i) $550, for a claimant who has a married filing separately status;
or} {(b) $1,086, for a claimant who has a joint filing status.} {[(3){]} {(4)} } A claimant may not carry forward or carry back a tax credit under this section.
or} {(ii) $1,100, for a claimant who has a joint filing status.} {[(3){]} {(4)} } A claimant may not carry forward or carry back a tax credit under this section.
- 5 - HB0210S01 compared with HB0210S05 [(i) the dollar amount listed in Subsection (4)(a);
[(i) the dollar amount listed in Subsection (4)(a);
and] [(ii) the dollar amount listed in Subsection (4)(b).] (b) After the commission increases or decreases the dollar [amounts] amount{ listed in }Subsection (4)(a) as required by {Subsection (5)(a){]} amount listed in Subsection (5)(a) in accordance with Subsection (6)(a)}, the commission shall round [those] that{ dollar }[amounts listed in Subsection (5)(a)] {the dollar amount listed in Subsection (5)(a)} amount to the nearest whole dollar.
and] [(ii) the dollar amount listed in Subsection (4)(b).] - 5 - HB0210 compared with HB0210S05 (b) After the commission increases or decreases the dollar [amounts] amount{ listed in }Subsection (4)(a) as required by {Subsection (5)(a){]} amount listed in Subsection (5)(a) in accordance with Subsection (6)(a)}, the commission shall round [those] that{ dollar }[amounts listed in Subsection (5)(a)] {the dollar amount listed in Subsection (5)(a)} amount to the nearest whole dollar.
- 6 - HB0210S01 compared with HB0210S05 (d) "Married filing separately status" means a married individual who:
(d) "Married filing separately status" means a married individual who:
(i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year;
- 6 - HB0210 compared with HB0210S05 (i) does not file a single federal individual income tax return jointly with that married individual's spouse for the taxable year;
[(b)] (ii) { or {[(b)} for a federal individual income tax return that is allowed a single filing status, }[$25,000] $24,400{;]} - 7 - HB0210S01 compared with HB0210S05 [(c)] (iii) {for a federal individual income tax return that is allowed a head of household filing status, }[$32,000] $31,200{;
[(b)] (ii) { or {[(b)} for a federal individual income tax return that is allowed a single filing status, }[$25,000] $24,400{;]} - 7 - HB0210 compared with HB0210S05 [(c)] (iii) {for a federal individual income tax return that is allowed a head of household filing status, }[$32,000] $31,200{;
- 8 - HB0210S01 compared with HB0210S05 (i) for a federal individual income tax return that is allowed a single filing status, a head of household filing status, or a married filing separately status, $16,000;
- 8 - HB0210 compared with HB0210S05 (i) for a federal individual income tax return that is allowed a single filing status, a head of household filing status, or a married filing separately status, $16,000;
- 9 - HB0210S01 compared with HB0210S05 (a) carry forward or carry back the amount of a tax credit under this section that exceeds the claimant's tax liability for the taxable year;
- 9 - HB0210 compared with HB0210S05 (a) carry forward or carry back the amount of a tax credit under this section that exceeds the claimant's tax liability for the taxable year;
and - 10 - HB0210S01 compared with HB0210S05 (iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(d)(i).
and - 10 - HB0210 compared with HB0210S05 (iii) any addition to adjusted gross income required by Section 59-10-114 for the taxable year described in Subsection (1)(d)(i).
- 11 - HB0210S01 compared with HB0210S05 (i) for a federal individual income tax return that is allowed a married filing separately status, $27,000;
- 11 - HB0210 compared with HB0210S05 (i) for a federal individual income tax return that is allowed a married filing separately status, $27,000;
- 12 - HB0210S01 compared with HB0210S05 This bill has retrospective operation for a taxable year beginning on or after .
- 12 - HB0210 compared with HB0210S05 This bill has retrospective operation for a taxable year beginning on or after .
⬇ Download PDF
View plain text versions (11)

How this bill changes current law

5 changes Share ↗

Compared against the Utah Code as published AI-generated reading aid — verify against the official bill.

The bill amends the income phaseout amounts for nonrefundable taxpayer tax credits, effectively reducing marriage penalties over a five-year period.

  • 59-10-1018

    $15,095 → $18,696

    Increases the income threshold for single and married filing separately status claimants before their tax credit is reduced.

  • 59-10-1018

    $22,643 → for the taxable year beginning on January 1, 2026, $28,045

    Increases the income threshold for head of household status claimants for the starting year of new phaseout amounts.

  • 59-10-1018

    $30,190 → $37,392

    Increases the income threshold for joint filing status claimants before their tax credit is reduced.

  • 59-10-1018

    2022 → 2027

    Delays the implementation of annual adjustments to the income thresholds for claims from 2022 to 2027.

  • 59-10-1018

    2020 → 2025

    Changes the base year for calculating the consumer price index adjustment for income thresholds from 2020 to 2025.

Amendments

1 amendment

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. House/ filed

  2. House/ strike enacting clause

  3. House/ filed

  4. House/ failed

  5. House/ substituted

  6. House/ uncircled

  7. LFA/ fiscal note publicly available for HB0210S05

  8. LFA/ fiscal note sent to sponsor for HB0210S05

  9. LFA/ bill sent to agencies for fiscal input for HB0210S05

  10. LFA/ bill assigned to staff for fiscal analysis for HB0210S05

  11. LFA/ fiscal note publicly available for HB0210S04

  12. LFA/ fiscal note sent to sponsor for HB0210S04

  13. LFA/ fiscal note publicly available for HB0210S03

  14. LFA/ fiscal note sent to sponsor for HB0210S03

  15. House/ circled

  16. House/ uncircled

  17. LFA/ bill sent to agencies for fiscal input for HB0210S04

  18. LFA/ bill assigned to staff for fiscal analysis for HB0210S04

  19. LFA/ bill sent to agencies for fiscal input for HB0210S03

  20. LFA/ bill assigned to staff for fiscal analysis for HB0210S03

  21. House/ circled

  22. House/ 3rd reading

  23. House/ 2nd reading

  24. House/ comm rpt/ substituted [House Revenue and Taxation Committee]

  25. House Comm - Favorable Recommendation [House Revenue and Taxation Committee]

  26. House Comm - Substitute Recommendation [House Revenue and Taxation Committee]

  27. LFA/ fiscal note publicly available for HB0210S02

  28. LFA/ fiscal note sent to sponsor for HB0210S02

  29. House Comm - Not Considered [House Revenue and Taxation Committee]

  30. LFA/ bill sent to agencies for fiscal input for HB0210S02

  31. LFA/ bill assigned to staff for fiscal analysis for HB0210S02

  32. House/ to standing committee [House Revenue and Taxation Committee]

  33. Bill Substituted by Sponsor in House Rules Comm [House Rules Committee]

  34. LFA/ fiscal note publicly available for HB0210S01

  35. LFA/ fiscal note sent to sponsor for HB0210S01

  36. House/ 1st reading (Introduced)

  37. LFA/ bill sent to agencies for fiscal input for HB0210S01

  38. LFA/ bill assigned to staff for fiscal analysis for HB0210S01

  39. LFA/ fiscal note sent to sponsor for HB0210

  40. House/ received bill from Legislative Research

  41. LFA/ bill sent to agencies for fiscal input for HB0210

  42. LFA/ bill assigned to staff for fiscal analysis for HB0210

  43. Numbered Bill Publicly Distributed

  44. Bill Numbered but not Distributed

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 102 not signed on

Sponsors (1)

Co-sponsors (1)

Not signed on (102)

102 members have not signed on to this bill.

Show all 102 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors HB 210?
HB 210 is sponsored by Heidi Balderree (Republican) and Melissa G. Ballard (Republican).
What is the current status of HB 210?
This bill has been sent to the executive. Introduced January 09, 2026. It awaits signature.
Where can I track HB 210?
Track HB 210 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 210

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 210

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →