S.B. 24

1

INDIVIDUAL INCOME TAX - BRACKET
2 ADJUSTMENTS
3 2000 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Howard C. Nielson
6 AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; REPEALING OBSOLETE
7 LANGUAGE; REQUIRING THE STATE TAX COMMISSION TO MAKE CERTAIN
8 ADJUSTMENTS TO THE INDIVIDUAL INCOME TAX BRACKETS AND AMOUNTS OF
9 TAX; AND MAKING TECHNICAL CHANGES.
10 This act affects sections of Utah Code Annotated 1953 as follows:
11 AMENDS:
12 59-10-104, as last amended by Chapter 333, Laws of Utah 1996
13 Be it enacted by the Legislature of the state of Utah:
14 Section 1. Section 59-10-104 is amended to read:
15 59-10-104. Tax basis -- Rates.
16 [(1) For taxable years beginning on or after January 1, 1996, but beginning before January
17 1, 1997, a tax is imposed on the state taxable income, as defined in Section 59-10-112 , of every
18 resident individual as follows:]
19 [(a) For an individual, other than a husband and wife or head of household required to use
20 the tax table under Subsection (1)(b), the tax under this section is imposed in accordance with the
21 following table:]
22 [If the state taxable income is: The tax is:]
23 [Less than or equal to $750 2.55% of the state taxable income]
24 [Greater than $750 but less than or equal $19, plus 3.5% of state taxable income
25 to $1,500 greater than $750]
26 [Greater than $1,500 but less than or equal $45, plus 4.4% of state taxable income
27 to $2,250 greater than $1,500]

28 [Greater than $2,250 but less than or equal $78, plus 5.35% of state taxable income
29 to $3,000 greater than $2,250]
30 [Greater than $3,000 but less than or equal $119, plus 6% of state taxable income
31 to $3,750 greater than $3,000]
32 [Greater than $3,750 $164, plus 7% of state taxable income
33 greater than $3,750]
34 [(b) For a husband and wife filing a single return jointly, or a head of household as defined
35 in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed
36 in accordance with the following table:]
37 [If the state taxable income is: The tax is:]
38 [Less than or equal to $1,500 2.55% of the state taxable income]
39 [Greater than $1,500 but less than or equal $38, plus 3.5% of state taxable income
40 to $3,000 greater than $1,500]
41 [Greater than $3,000 but less than or equal $91, plus 4.4% of state taxable income
42 to $4,500 greater than $3,000]
43 [Greater than $4,500 but less than or equal $157, plus 5.35% of state taxable income
44 to $6,000 greater than $4,500]
45 [Greater than $6,000 but less than or equal $237, plus 6% of state taxable income
46 to $7,500 greater than $6,000]
47 [Greater than $7,500 $327, plus 7% of state taxable income
48 greater than $7,500]
49 [(2)] (1) For taxable years beginning on or after January 1, 1997, a tax is imposed on the
50 state taxable income, as defined in Section 59-10-112 , of every resident individual as follows:
51 (a) For an individual, other than a husband and wife or head of household required to use
52 the tax table under Subsection [(2)] (1)(b), the tax under this section is imposed in accordance with
53 the following table:
54 If the state taxable income is: The tax is:
55 Less than or equal to $750 2.3% of the state taxable income
56 Greater than $750 but less than or equal $17, plus 3.3% of state taxable income
57 to $1,500 greater than $750
58 Greater than $1,500 but less than or equal $42, plus 4.2% of state taxable income

59 to $2,250 greater than $1,500
60 Greater than $2,250 but less than or equal $74, plus 5.2% of state taxable income
61 to $3,000 greater than $2,250
62 Greater than $3,000 but less than or equal $113, plus 6% of state taxable income
63 to $3,750 greater than $3,000
64 Greater than $3,750 $158, plus 7% of state taxable income
65 greater than $3,750
66 (b) For a husband and wife filing a single return jointly, or a head of household as defined
67 in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed
68 in accordance with the following table:
69 If the state taxable income is: The tax is:
70 Less than or equal to $1,500 2.3% of the state taxable income
71 Greater than $1,500 but less than or equal $35, plus 3.3% of state taxable income
72 to $3,000 greater than $1,500
73 Greater than $3,000 but less than or equal $84, plus 4.2% of state taxable income
74 to $4,500 greater than $3,000
75 Greater than $4,500 but less than or equal $147, plus 5.2% of state taxable income
76 to $6,000 greater than $4,500
77 Greater than $6,000 but less than or equal $225, plus 6% of state taxable income
78 to $7,500 greater than $6,000
79 Greater than $7,500 $315, plus 7% of state taxable income
80 greater than $7,500
81 (2) (a) For taxable years beginning on or after S [ January 1, 2002 ,] JANUARY 1, 2001 s the
81a commission shall:
82 (i) (A) increase or decrease the individual income tax brackets under Subsection (1) in a
83 percentage equal to the percentage difference between the consumer price index for the preceding
84 calendar year and the consumer price index for calendar year h [ 2000 ] 1999 h ; and
85 (B) after making an increase or decrease under Subsection (2)(a)(i)(A), round S [ up ] s the
86 individual income tax brackets under Subsection (1) to the nearest $100; and
87 (ii) increase or decrease, to the extent necessary to reflect the increase or decrease in the
88 individual income tax brackets under Subsection (2)(a)(i), the amount of tax under Subsections
89 (1)(a) and (b) prior to adding in the portion of the tax calculated as a percentage of state taxable

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




Legislative Review Note
as of 12-29-99 1:21 PM

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

Office of Legislative Research and General Counsel