---
type: "Bill"
title: "Utah Net Loss Effective Date Clarification"
description: "Utah Net Loss Effective Date Clarification"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2019"
identifier: "H.B. 42"
citation: "Utah H.B. 42 (2019)"
classification: ["bill"]
subjects: ["Corporate Tax", "Income Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Seegmiller, Travis M."]
version_count: 2
action_count: 38
vote_count: 6
first_action: "2018-12-21"
last_action: "2019-03-19"
source: "openstates"
source_identifier: "ocd-bill/7a377d66-5ab7-473a-b9b0-33cc9f791715"
source_url: "http://le.utah.gov/~2019/bills/static/HB0042.html"
source_hash: "01cd16d892830865bc71e5b201250a46592ea1acd78b6b29c6cdd4d1b67597a8"
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 H.B. 42 (2019) — Utah Net Loss Effective Date Clarification

## Version chain

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

1. **Introduced** (filed) — [source](http://le.utah.gov/~2019/bills/hbillint/HB0042.pdf)
2. **Enrolled** (enrolled) — [source](http://le.utah.gov/~2019/bills/hbillenr/HB0042.pdf)

## Votes

- passed 3rd reading — **25–0** (pass) · upper
- House Comm - Favorable Recommendation — **13–0** (pass) · lower
- House Comm - Consent Calendar Recommendation — **13–0** (pass) · lower
- Senate Comm - Favorable Recommendation — **6–0** (pass) · lower
- passed 3rd reading — **69–1** (pass) · lower
- Senate Comm - Consent Calendar Recommendation — **6–0** (pass) · lower

## Sponsors

- Seegmiller, Travis M. — primary (person)
- Bramble, Curtis S. — cosponsor (person)

## Timeline

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

- **2018-12-21** Bill Numbered but not Distributed
- **2018-12-21** Numbered Bill Publicly Distributed
- **2018-12-21** bill sent to agencies for fiscal input
- **2019-01-07** received bill from Legislative Research
- **2019-01-11** fiscal note publicly available
- **2019-01-22** received fiscal note from Fiscal Analyst
- **2019-01-28** 1st reading (Introduced) `introduction, reading-1`
- **2019-01-28** to House Revenue and Taxation Committee `referral-committee`
- **2019-01-29** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2019-01-29** House Comm - Consent Calendar Recommendation
- **2019-01-30** comm rpt/placed on Consent Calendar
- **2019-01-30** 2nd reading `reading-2`
- **2019-02-01** 3rd reading `reading-3`
- **2019-02-01** passed 3rd reading `passage`
- **2019-02-01** held
- **2019-02-05** to Senate
- **2019-02-06** received from House
- **2019-02-06** 1st reading (Introduced) `introduction, reading-1`
- **2019-02-08** to Senate Revenue and Taxation Committee `referral-committee`
- **2019-02-12** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2019-02-12** Senate Comm - Consent Calendar Recommendation
- **2019-02-13** comm rpt/placed on Consent Calendar
- **2019-02-13** 2nd reading `reading-2`
- **2019-02-14** 3rd reading `reading-3`
- **2019-02-14** circled
- **2019-02-19** uncircled
- **2019-02-19** passed 3rd reading `passage`
- **2019-02-19** signed by President/returned to House
- **2019-02-19** to House
- **2019-02-20** received from Senate
- **2019-02-20** signed by Speaker/sent for enrolling
- **2019-02-28** Bill Received from House for Enrolling
- **2019-02-28** Draft of Enrolled Bill Prepared
- **2019-03-04** Enrolled Bill Returned to House or Senate
- **2019-03-04** enrolled bill to Printing
- **2019-03-05** received enrolled bill from Printing
- **2019-03-05** to Governor `executive-receipt`
- **2019-03-19** 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/7a377d66-5ab7-473a-b9b0-33cc9f791715`. Confidence: reported (aggregated from official Utah legislature records).