---
type: "Bill"
title: "S.B. 48 Income Tax Modifications"
description: "S.B. 48 Income Tax Modifications"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2022"
identifier: "SB 48"
citation: "Utah SB 48 (2022)"
classification: ["bill"]
subjects: ["Income Tax", "Individual Income Tax", "Revenue and Taxation", "State Tax Commission", "Tax Credits", "Veterans Affairs", "Veterans and Military Affairs", "Veterans and Military Benefits"]
status: "enacted"
primary_sponsors: ["McCay, Daniel"]
version_count: 2
action_count: 37
vote_count: 6
first_action: "2021-12-14"
last_action: "2022-03-23"
source: "openstates"
source_identifier: "ocd-bill/7d0f9965-7ff2-49b9-90df-3575d866543f"
source_url: "https://le.utah.gov/~2022/bills/static/SB0048.html"
source_hash: "3f2bef492046461746b4350cf7de4ce872902a55d2573a743d3f3ac32b051576"
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 SB 48 (2022) — S.B. 48 Income Tax Modifications

## Version chain

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

1. **Introduced** (filed) — [source](https://le.utah.gov/~2022/bills/sbillint/SB0048S01.pdf)
2. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2022/bills/sbillenr/SB0048.pdf)

## Votes

- passed 2nd reading — **26–0** (pass) · upper
- passed 3rd reading — **25–1** (pass) · upper
- Senate Comm - Favorable Recommendation — **4–0** (pass) · upper
- House Comm - Favorable Recommendation — **7–0** (pass) · upper
- passed 3rd reading — **68–0** (pass) · lower
- Senate Comm - Substitute Recommendation from # 0 to # 1 — **3–0** (pass) · upper

## Sponsors

- McCay, Daniel — primary (person)
- Strong, Mark A. — cosponsor (person)

## Timeline

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

- **2021-12-14** Bill Numbered but not Distributed
- **2021-12-14** Numbered Bill Publicly Distributed
- **2022-01-12** received bill from Legislative Printing
- **2022-01-18** 1st reading (Introduced) `introduction, reading-1`
- **2022-01-19** fiscal note sent to sponsor
- **2022-01-20** to Printing with fiscal note
- **2022-01-25** to Senate Revenue and Taxation Committee `referral-committee`
- **2022-02-03** Senate Comm - Substitute Recommendation from # 0 to # 1
- **2022-02-03** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-02-04** comm rpt/substituted
- **2022-02-04** placed on 2nd Reading Calendar
- **2022-02-10** 2nd reading `reading-2`
- **2022-02-10** circled
- **2022-02-18** uncircled
- **2022-02-18** passed 2nd reading `reading-2`
- **2022-02-22** 3rd reading `reading-3`
- **2022-02-22** passed 3rd reading `passage`
- **2022-02-22** to House
- **2022-02-22** received from Senate
- **2022-02-22** 1st reading (Introduced) `introduction, reading-1`
- **2022-02-23** to House Revenue and Taxation Committee `referral-committee`
- **2022-02-25** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2022-02-25** committee report favorable `committee-passage-favorable`
- **2022-02-25** 2nd reading `reading-2`
- **2022-03-03** 3rd reading `reading-3`
- **2022-03-03** passed 3rd reading `passage`
- **2022-03-03** signed by Speaker/returned to Senate
- **2022-03-03** to Senate
- **2022-03-03** received from House
- **2022-03-03** signed by President/sent for enrolling
- **2022-03-04** Bill Received from Senate for Enrolling
- **2022-03-04** Draft of Enrolled Bill Prepared
- **2022-03-11** Enrolled Bill Returned to House or Senate
- **2022-03-11** enrolled bill to Printing
- **2022-03-15** received enrolled bill from Printing
- **2022-03-15** to Governor `executive-receipt`
- **2022-03-23** 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/7d0f9965-7ff2-49b9-90df-3575d866543f`. Confidence: reported (aggregated from official Utah legislature records).