S.B. 36 Enrolled

INDIVIDUAL INCOME TAX - BRACKET ADJUSTMENTS
2001 GENERAL SESSION
STATE OF UTAH
Sponsor: John L. Valentine
Lyle W. Hillyard
Millie M. Peterson
Howard A. Stephenson

This act modifies the Individual Income Tax Act by repealing obsolete language, making
adjustments to the individual income tax brackets and amounts of tax, and making technical
changes. This act has retrospective operation for taxable years beginning on or after January
1, 2001.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-10-104, as last amended by Chapter 333, Laws of Utah 1996
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 59-10-104 is amended to read:
59-10-104. Tax basis -- Rates.
[(1) For taxable years beginning on or after January 1, 1996, but beginning before January
1, 1997, a tax is imposed on the state taxable income, as defined in Section 59-10-112 , of every
resident individual as follows:]
[(a) For an individual, other than a husband and wife or head of household required to use
the tax table under Subsection (1)(b), the tax under this section is imposed in accordance with the
following table:]
[If the state taxable income is:] [The tax is:]
[Less than or equal to $750] [2.55% of the state taxable income]
[Greater than $750 but less than or equal] [$19, plus 3.5% of state taxable income]
[to $1,500] [greater than $750]
[Greater than $1,500 but less than or equal] [$45, plus 4.4% of state taxable income]
[to $2,250] [greater than $1,500]
[Greater than $2,250 but less than or equal] [$78, plus 5.35% of state taxable income]
[to $3,000] [greater than $2,250]

[Greater than $3,000 but less than or equal] [$119, plus 6% of state taxable income]
[to $3,750] [greater than $3,000]
[Greater than $3,750] [$164, plus 7% of state taxable income]
[greater than $3,750]
[(b) For a husband and wife filing a single return jointly, or a head of household as defined
in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed
in accordance with the following table:]
[If the state taxable income is:] [The tax is:]
[Less than or equal to $1,500] [2.55% of the state taxable income]
[Greater than $1,500 but less than or equal] [$38, plus 3.5% of state taxable income]
[to $3,000] [greater than $1,500]
[Greater than $3,000 but less than or equal] [$91, plus 4.4% of state taxable income]
[to $4,500] [greater than $3,000]
[Greater than $4,500 but less than or equal] [$157, plus 5.35% of state taxable income]
[to $6,000] [greater than $4,500]
[Greater than $6,000 but less than or equal] [$237, plus 6% of state taxable income]
[to $7,500] [greater than $6,000]
[Greater than $7,500] [$327, plus 7% of state taxable income]
[greater than $7,500]
[(2)] (1) For taxable years beginning on or after January 1, [1997] 2001, a tax is imposed
on the state taxable income, as defined in Section 59-10-112 , of every resident individual as
[follows:] provided in this section.
[(a)] (2) For an individual, other than a husband and wife or head of household required to
use the tax table under Subsection [(2)(b)] (3), the tax under this section is imposed in accordance
with the following table:
If the state taxable income is: The tax is:
Less than or equal to [$750] $863 2.3% of the state taxable income
Greater than [$750] $863 but less than or equal [$17] $20, plus 3.3% of state taxable

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to [$1,500] $1,726 income greater than [$750] $863
Greater than [$1,500] $1,726 but less than or equal [$42] $48, plus 4.2% of state taxable
to [$2,250] $2,588 income greater than [$1,500] $1,726
Greater than [$2,250] $2,588 but less than or equal [$74] $85, plus 5.2% of state taxable
to [$3,000] $3,450 income greater than [$2,250] $2,588
Greater than [$3,000] $3,450 but less than or equal [$113] $129, plus 6% of state taxable
to $[3,750] $4,313 income greater than [$3,000] $3,450
Greater than [$3,750] $4,313 [$158] $181, plus 7% of state taxable
income greater than [$3,750] $4,313
[(b)] (3) For a husband and wife filing a single return jointly, or a head of household as
defined in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is
imposed in accordance with the following table:
If the state taxable income is: The tax is:
Less than or equal to [$1,500] $1,726 2.3% of the state taxable income
Greater than [$1,500] $1,726 but less than or equal [$35] $40, plus 3.3% of state taxable
to [$3,000] $3,450 income greater than [$1,500] $1,726
Greater than [$3,000] $3,450 but less than or equal [$84] $97, plus 4.2% of state taxable
to [$4,500] $5,176 income greater than [$3,000] $3,450
Greater than [$4,500] $5,176 but less than or equal [$147] $169, plus 5.2% of state
to [$6,000] $6,900 taxable income greater than
[$4,500] $5,176
Greater than [$6,000] $6,900 but less than or equal [$225] $259, plus 6% of state taxable
to [$7,500] $8,626 income greater than [$6,000] $6,900
Greater than [$7,500] $8,626 [$315] $362, plus 7% of state taxable
income greater than [$7,500] $8,626
Section 2. Retrospective operation.
This act has retrospective operation for taxable years beginning on or after January 1, 2001.

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