---
type: "Bill"
title: "H.B. 39 Corporate Tax Unadjusted Income Amendments"
description: "H.B. 39 Corporate Tax Unadjusted Income Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2021"
identifier: "HB 39"
citation: "Utah HB 39 (2021)"
classification: ["bill"]
subjects: ["Corporate Tax", "Income Tax", "Revenue and Taxation"]
status: "enacted"
primary_sponsors: ["Sagers, Douglas V."]
version_count: 2
action_count: 43
vote_count: 6
first_action: "2020-12-16"
last_action: "2021-03-22"
source: "openstates"
source_identifier: "ocd-bill/554b15dd-ec83-4af7-b885-bc9f48b05473"
source_url: "https://le.utah.gov/~2021/bills/static/HB0039.html"
source_hash: "4ad62116b92d69a6d350970c77218828d11d4a9b896dbcf1969377d1ce97ab29"
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 HB 39 (2021) — H.B. 39 Corporate Tax Unadjusted Income Amendments

## Version chain

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

1. **Introduced** (filed) — [source](https://le.utah.gov/~2021/bills/hbillint/HB0039S01.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2021/bills/hbillenr/HB0039.pdf)

## Votes

- passed 3rd reading — **72–0** (pass) · lower
- passed 3rd reading — **28–0** (pass) · upper
- Senate Comm - Substitute Recommendation from # 0 to # 1 — **4–0** (pass) · lower
- concurs with Senate amendment — **69–0** (pass) · lower
- Senate Comm - Favorable Recommendation — **5–0** (pass) · lower
- passed 2nd reading — **29–0** (pass) · upper

## Sponsors

- Sagers, Douglas V. — primary (person)
- Harper, Wayne A. — cosponsor (person)

## Timeline

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

- **2020-12-16** Bill Numbered but not Distributed
- **2020-12-16** Numbered Bill Publicly Distributed
- **2021-01-06** received bill from Legislative Research
- **2021-01-06** received fiscal note from Fiscal Analyst
- **2021-01-19** 1st reading (Introduced) `introduction, reading-1`
- **2021-01-19** Rules to 3rd Reading Calendar
- **2021-01-19** 2nd reading `reading-2`
- **2021-01-19** 3rd reading `reading-3`
- **2021-01-19** circled
- **2021-01-19** uncircled
- **2021-01-19** passed 3rd reading `passage`
- **2021-01-19** held
- **2021-01-20** to Senate
- **2021-01-21** received from House
- **2021-01-21** 1st reading (Introduced) `introduction, reading-1`
- **2021-01-27** to Senate Revenue and Taxation Committee `referral-committee`
- **2021-02-01** Senate Comm - Not Considered
- **2021-02-04** Senate Comm - Substitute Recommendation from # 0 to # 1
- **2021-02-04** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2021-02-05** comm rpt/substituted
- **2021-02-05** placed on 2nd Reading Calendar
- **2021-02-05** fiscal note publicly available
- **2021-02-11** 2nd reading `reading-2`
- **2021-02-11** passed 2nd reading `reading-2`
- **2021-02-12** 3rd reading `reading-3`
- **2021-02-12** passed 3rd reading `passage`
- **2021-02-12** to House with amendments
- **2021-02-16** received from Senate
- **2021-02-16** placed on Concurrence Calendar
- **2021-02-17** concurs with Senate amendment
- **2021-02-17** to Senate
- **2021-02-17** received from House
- **2021-02-17** signed by President/returned to House
- **2021-02-17** to House
- **2021-02-17** received from Senate
- **2021-02-17** signed by Speaker/sent for enrolling
- **2021-02-23** Bill Received from House for Enrolling
- **2021-02-23** Draft of Enrolled Bill Prepared
- **2021-03-10** Enrolled Bill Returned to House or Senate
- **2021-03-10** enrolled bill to Printing
- **2021-03-11** received enrolled bill from Printing
- **2021-03-11** to Governor `executive-receipt`
- **2021-03-22** 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/554b15dd-ec83-4af7-b885-bc9f48b05473`. Confidence: reported (aggregated from official Utah legislature records).