---
type: "Bill"
title: "Business Income Tax Modifications"
description: "Business Income Tax Modifications"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2018"
identifier: "S.B. 72"
citation: "Utah S.B. 72 (2018)"
classification: ["bill"]
subjects: ["Business", "Income Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Harper, Wayne A."]
version_count: 3
action_count: 40
vote_count: 6
first_action: "2018-01-05"
last_action: "2018-03-27"
source: "openstates"
source_identifier: "ocd-bill/3a459ec8-332b-47f6-b0a2-7ee1b19cb5cb"
source_url: "http://le.utah.gov/~2018/bills/static/SB0072.html"
source_hash: "6339d44cdfbb4baf6f891dd8260cb03e84beae606d0392cdbb702ebdb13d95ef"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ut"]
---

# Utah S.B. 72 (2018) — Business Income Tax Modifications

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://le.utah.gov/~2018/bills/sbillint/SB0072.pdf)
2. **Amended** (committee substitute) — [source](http://le.utah.gov/~2018/bills/sbillamd/SB0072.pdf)
3. **Enrolled** (enrolled) — [source](http://le.utah.gov/~2018/bills/sbillenr/SB0072.pdf)

## Votes

- passed 3rd reading — **63–0** (pass) · legislature
- passed 2nd reading — **25–1** (pass) · legislature
- House Comm - Favorable Recommendation — **9–0** (pass) · legislature
- passed 3rd reading — **28–0** (pass) · legislature
- Senate Comm - Amendment Recommendation # 1 — **3–0** (pass) · legislature
- Senate Comm - Favorable Recommendation — **3–0** (pass) · legislature

## Sponsors

- Harper, Wayne A. — primary (person)
- McCay, Daniel — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-01-05** Bill Numbered but not Distributed
- **2018-01-05** Numbered Bill Publicly Distributed
- **2018-01-05** bill sent to agencies for fiscal input
- **2018-01-16** received bill from Legislative Research
- **2018-01-17** fiscal note sent to sponsor
- **2018-01-17** fiscal note publicly available
- **2018-01-19** received fiscal note from Fiscal Analyst
- **2018-01-22** 1st reading (Introduced) `introduction, reading-1`
- **2018-01-22** to Senate Revenue and Taxation Committee `referral-committee`
- **2018-01-25** Senate Comm - Amendment Recommendation # 1
- **2018-01-25** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2018-01-26** comm rpt/amended
- **2018-01-26** placed on 2nd Reading Calendar
- **2018-02-09** 2nd reading `reading-2`
- **2018-02-09** floor amendment # 2
- **2018-02-09** passed 2nd reading `reading-2`
- **2018-02-12** 3rd reading `reading-3`
- **2018-02-12** passed 3rd reading `passage`
- **2018-02-12** to House
- **2018-02-12** received from Senate
- **2018-02-12** 1st reading (Introduced) `introduction, reading-1`
- **2018-02-14** to House Revenue and Taxation Committee `referral-committee`
- **2018-02-15** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2018-02-16** committee report favorable `committee-passage-favorable`
- **2018-02-16** 2nd reading `reading-2`
- **2018-02-22** 3rd reading `reading-3`
- **2018-02-22** circled
- **2018-02-22** uncircled
- **2018-02-22** passed 3rd reading `passage`
- **2018-02-22** signed by Speaker/returned to Senate
- **2018-02-22** to Senate
- **2018-02-23** received from House
- **2018-02-23** signed by President/sent for enrolling
- **2018-02-23** Bill Received from Senate for Enrolling
- **2018-02-23** Draft of Enrolled Bill Prepared
- **2018-03-16** Enrolled Bill Returned to House or Senate
- **2018-03-16** enrolled bill to Printing
- **2018-03-16** received enrolled bill from Printing
- **2018-03-16** to Governor `executive-receipt`
- **2018-03-27** Governor Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3a459ec8-332b-47f6-b0a2-7ee1b19cb5cb`. Confidence: reported (aggregated from official Utah legislature records).