Individual Income Tax Changes
Many people are wondering how the recent changes to Utah's tax system affect
them. Below are links to several sources of information on the changes to Utah's
individual income tax system.
A briefing paper summarizing the bill enacting the dual system for tax year 2007, written by OLRGC.
A briefing paper summarizing major enacted tax changes, including the new "single-rate" system beginning in tax year 2008 and sales tax changes, written by OLRGC.
A comparison of the computation of the traditional individual income tax system, the single rate individual income tax system that replaced the traditional individual income tax system beginning with taxable year 2008, the income tax on estates and trusts, and the income tax on estates and trusts as amended during the 2008 General Session.