How SB 60 changes current law

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

The bill modifies the income tax rates for corporations and individuals by correcting a previous rate from 4.5% to 4.45%.

• 59-7-104

  [4.5] → 4.45%

  The corporate tax rate is corrected from 4.5% to 4.45%.

• 59-7-201

  [4.5] → 4.45%

  The tax rate for corporations deriving income from within the state is corrected from 4.5% to 4.45%.

• 59-10-104

  [(b) 4.5%.] → 4.45%

  The individual income tax rate is updated from 4.5% to 4.45%.