Social Security Tax Revisions
SB 71 adjusts Utah's tax credit for Social Security benefits by raising the income thresholds that determine eligibility. It increases the income limits where the credit begins to phase out: from $37,500 to $45,000 for married couples filing separately, $45,000 to $54,000 for single filers, and $75,000 to $90,000 for heads of household or joint filers. This change allows more Utah residents receiving Social Security benefits to qualify for the credit without reduction. The bill takes effect for tax years beginning January 1, 2025, and applies retroactively to that year.
Bill status
signed
all 5 stages cleared
Introduction
Jan 2025
Committee Review
Mar 2025
Senate Passage
Mar 2025
House Passage
Mar 2025
Signed into Law
Mar 2025
Introduced Jan 21, 2025
Signed Mar 26, 2025
Maddy AI version diff · 3 comparisons
What changed between versions
Substitute #2
→
Enrolled
·
2 edits
·
Mar 26, 2025
MINOR
The bill was updated to add a cosponsor and change the effective date to May 7, 2025. The substantive policy changes regarding tax credit thresholds and eligibility remain unchanged from the previous version.
Scope change
The bill's scope regarding tax credit thresholds is unchanged; however, the effective date was updated to May 7, 2025.
TIMELINE
Added a cosponsor, Heidi Balderree, to the bill.
Changed the effective date from 3-4-25 to 3-6-25 (March 6, 2025) in the footer timestamp, while the main text specifies an effective date of May 7, 2025.
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
34
Key actions
7
Committee
3
Mar 26, 2025
Signed into law
Governor Signed
executive
Mar 6, 2025
Legislature · Passed
Senate/ signed by President/ sent for enrolling
legislature
Mar 5, 2025
Upper · Passed
House/ signed by Speaker/ returned to Senate
upper
Mar 5, 2025
Lower · Passed
House/ passed 3rd reading
lower
Mar 5, 2025
Introduced
House/ 1st reading (Introduced)
lower
Mar 5, 2025
Lower · Passed
Senate/ passed 3rd reading
lower
Mar 3, 2025
Upper · Passed
Senate/ committee report favorable
upper
Mar 3, 2025
Upper · Passed
Senate Comm - Favorable Recommendation
upper
Feb 21, 2025
Committee
Senate/ to standing committee
upper
Jan 21, 2025
Introduced
Senate/ 1st reading (Introduced)
upper
1 primary · 1 co-sponsor
Sponsors
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