---
type: "Bill"
title: "Social Security Tax Amendments"
description: "Social Security Tax Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2021"
identifier: "HB 86"
citation: "Utah HB 86 (2021)"
classification: ["bill"]
subjects: ["Income Tax", "Individual Income Tax", "Revenue and Taxation", "Tax Credits"]
status: "enacted"
primary_sponsors: ["Brooks, Walt"]
version_count: 3
action_count: 35
vote_count: 5
first_action: "2020-12-30"
last_action: "2021-03-11"
source: "openstates"
source_identifier: "ocd-bill/4a07a228-6c93-49bb-b619-c5b4f39f3eef"
source_url: "https://le.utah.gov/~2021/bills/static/HB0086.html"
source_hash: "d3a17246a99e2302bb3a9964a030f786e5436161ff6edfcbb498aff95977a94a"
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 86 (2021) — Social Security Tax 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/HB0086.pdf)
2. **Amended** (committee substitute) — [source](https://le.utah.gov/~2021/bills/hbillamd/HB0086.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2021/bills/hbillenr/HB0086.pdf)

## Votes

- Senate Comm - Favorable Recommendation — **7–0** (pass) · lower
- House Comm - Favorable Recommendation — **11–0** (pass) · lower
- House Comm - Amendment Recommendation # 1 — **11–0** (pass) · lower
- passed 3rd reading — **72–0** (pass) · lower
- passed 2nd & 3rd readings/suspension — **27–0** (pass) · upper

## Sponsors

- Brooks, Walt — primary (person)
- Harper, Wayne A. — cosponsor (person)

## Timeline

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

- **2020-12-30** Bill Numbered but not Distributed
- **2020-12-30** Numbered Bill Publicly Distributed
- **2020-12-30** bill sent to agencies for fiscal input
- **2021-01-06** received bill from Legislative Research
- **2021-01-14** fiscal note sent to sponsor
- **2021-01-14** fiscal note publicly available
- **2021-01-19** received fiscal note from Fiscal Analyst
- **2021-01-19** 1st reading (Introduced) `introduction, reading-1`
- **2021-01-27** to House Revenue and Taxation Committee `referral-committee`
- **2021-01-28** House Comm - Amendment Recommendation # 1
- **2021-01-28** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2021-01-29** comm rpt/amended
- **2021-01-29** 2nd reading `reading-2`
- **2021-02-04** 3rd reading `reading-3`
- **2021-02-04** passed 3rd reading `passage`
- **2021-02-04** to Senate
- **2021-02-05** received from House
- **2021-02-05** 1st reading (Introduced) `introduction, reading-1`
- **2021-02-24** to Senate Revenue and Taxation Committee `referral-committee`
- **2021-02-25** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2021-02-26** committee report favorable `committee-passage-favorable`
- **2021-02-26** placed on 2nd Reading Calendar
- **2021-03-01** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2021-03-01** passed 2nd & 3rd readings/suspension `passage`
- **2021-03-01** signed by President/returned to House
- **2021-03-01** to House
- **2021-03-02** received from Senate
- **2021-03-02** signed by Speaker/sent for enrolling
- **2021-03-03** Bill Received from House for Enrolling
- **2021-03-03** 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`
- **2021-03-11** 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/4a07a228-6c93-49bb-b619-c5b4f39f3eef`. Confidence: reported (aggregated from official Utah legislature records).