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H.B. 39

             1     

INDIVIDUAL INCOME TAX BRACKETS

             2     
2000 GENERAL SESSION

             3     
STATE OF UTAH

             4     
Sponsor: Carl R. Saunders

             5      AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; REPEALING OBSOLETE
             6      LANGUAGE; REQUIRING THE STATE TAX COMMISSION TO MAKE CERTAIN
             7      ADJUSTMENTS TO THE INDIVIDUAL INCOME TAX BRACKETS AND AMOUNTS OF
             8      TAX; AND MAKING TECHNICAL CHANGES.
             9      This act affects sections of Utah Code Annotated 1953 as follows:
             10      AMENDS:
             11          59-10-104, as last amended by Chapter 333, Laws of Utah 1996
             12      Be it enacted by the Legislature of the state of Utah:
             13          Section 1. Section 59-10-104 is amended to read:
             14           59-10-104. Tax basis -- Rates.
             15          [(1) For taxable years beginning on or after January 1, 1996, but beginning before January
             16      1, 1997, a tax is imposed on the state taxable income, as defined in Section 59-10-112 , of every
             17      resident individual as follows:]
             18          [(a) For an individual, other than a husband and wife or head of household required to use
             19      the tax table under Subsection (1)(b), the tax under this section is imposed in accordance with the
             20      following table:]
             21      [If the state taxable income is:                The tax is:]
             22      [Less than or equal to $750                2.55% of the state taxable income]
             23      [Greater than $750 but less than or equal        $19, plus 3.5% of state taxable income
             24          to $1,500                        greater than $750]
             25      [Greater than $1,500 but less than or equal        $45, plus 4.4% of state taxable income
             26          to $2,250                        greater than $1,500]
             27      [Greater than $2,250 but less than or equal        $78, plus 5.35% of state taxable income


             28          to $3,000                        greater than $2,250]
             29      [Greater than $3,000 but less than or equal        $119, plus 6% of state taxable income
             30          to $3,750                        greater than $3,000]
             31      [Greater than $3,750                    $164, plus 7% of state taxable income
             32                                      greater than $3,750]
             33          [(b) For a husband and wife filing a single return jointly, or a head of household as defined
             34      in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed
             35      in accordance with the following table:]
             36      [If the state taxable income is:                The tax is:]
             37      [Less than or equal to $1,500                2.55% of the state taxable income]
             38      [Greater than $1,500 but less than or equal        $38, plus 3.5% of state taxable income
             39          to $3,000                        greater than $1,500]
             40      [Greater than $3,000 but less than or equal        $91, plus 4.4% of state taxable income
             41          to $4,500                        greater than $3,000]
             42      [Greater than $4,500 but less than or equal        $157, plus 5.35% of state taxable income
             43          to $6,000                        greater than $4,500]
             44      [Greater than $6,000 but less than or equal        $237, plus 6% of state taxable income
             45          to $7,500                        greater than $6,000]
             46      [Greater than $7,500                    $327, plus 7% of state taxable income
             47                                      greater than $7,500]
             48          [(2)] (1) For taxable years beginning on or after January 1, 1997, a tax is imposed on the
             49      state taxable income, as defined in Section 59-10-112 , of every resident individual as follows:
             50          (a) For an individual, other than a husband and wife or head of household required to use
             51      the tax table under Subsection [(2)] (1)(b), the tax under this section is imposed in accordance with
             52      the following table:
             53      If the state taxable income is:                The tax is:
             54      Less than or equal to $750                2.3% of the state taxable income
             55      Greater than $750 but less than or equal        $17, plus 3.3% of state taxable income
             56          to $1,500                        greater than $750
             57      Greater than $1,500 but less than or equal        $42, plus 4.2% of state taxable income
             58          to $2,250                        greater than $1,500


             59      Greater than $2,250 but less than or equal        $74, plus 5.2% of state taxable income
             60          to $3,000                        greater than $2,250
             61      Greater than $3,000 but less than or equal        $113, plus 6% of state taxable income
             62          to $3,750                        greater than $3,000
             63      Greater than $3,750                    $158, plus 7% of state taxable income
             64                                      greater than $3,750
             65          (b) For a husband and wife filing a single return jointly, or a head of household as defined
             66      in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed
             67      in accordance with the following table:
             68      If the state taxable income is:                The tax is:
             69      Less than or equal to $1,500                2.3% of the state taxable income
             70      Greater than $1,500 but less than or equal        $35, plus 3.3% of state taxable income
             71          to $3,000                        greater than $1,500
             72      Greater than $3,000 but less than or equal        $84, plus 4.2% of state taxable income
             73          to $4,500                        greater than $3,000
             74      Greater than $4,500 but less than or equal        $147, plus 5.2% of state taxable income
             75          to $6,000                        greater than $4,500
             76      Greater than $6,000 but less than or equal        $225, plus 6% of state taxable income
             77          to $7,500                        greater than $6,000
             78      Greater than $7,500                    $315, plus 7% of state taxable income
             79                                      greater than $7,500
             80          (2) (a) For taxable years beginning on or after January 1, 2001, the commission shall:
             81          (i) (A) increase or decrease the individual income tax brackets under Subsection (1) in a
             82      percentage equal to the percentage difference between the consumer price index for the preceding
             83      calendar year and the consumer price index for calendar year 1999; and
             84          (B) after making an increase or decrease under Subsection (2)(a)(i)(A), round up the
             85      individual income tax brackets under Subsection (1) to the nearest $100; and
             86          (ii) increase or decrease, to the extent necessary to reflect the increase or decrease in the
             87      individual income tax brackets under Subsection (2)(a)(i), the amount of tax under Subsections
             88      (1)(a) and (b) prior to adding in the portion of the tax calculated as a percentage of state taxable
             89      income.


             90          (b) The commission may not increase or decrease the rate percentages provided in
             91      Subsection (1)(a) or (b).
             92          (c) For purposes of Subsection (2)(a)(i), the commission shall calculate the consumer price
             93      index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.




Legislative Review Note
    as of 12-29-99 1:15 PM


A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel


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