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H.B. 39
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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.
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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 [
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.