---
type: "Bill"
title: "Combined Basic Tax Rate Reduction"
description: "Combined Basic Tax Rate Reduction"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "HB 110"
citation: "Utah HB 110 (2025)"
classification: ["bill"]
subjects: ["Education", "K-12 Education", "Property Tax", "Revenue", "Revenue and Taxation", "School Finance"]
status: "enacted"
primary_sponsors: ["Auxier, Tiara"]
version_count: 10
action_count: 34
vote_count: 0
first_action: "2025-01-06T21:54:00+00:00"
last_action: "2025-03-27T16:01:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/8e416327-a431-4c9e-95c5-0a70f9d98c42"
source_url: "https://le.utah.gov/~2025/bills/static/HB0110.html"
source_hash: "580eb82e8f67c706a686b6f514dddc48ca40ed620455823594ad9602bc27d0e6"
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 110 (2025) — Combined Basic Tax Rate Reduction

## Version chain

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

1. **Introduced** (filed) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0110.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0110 To HB0110S01.pdf)
3. **Comparison to Sub #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0110S01 To HB0110S02.pdf)
4. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB110H10.pdf)
5. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB110H10.pdf)
6. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB110S10.pdf)
7. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB110S10.pdf)
8. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0110S01.xml)
9. **Substitute #2** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0110S02.xml)
10. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/HB0110.xml)

## Sponsors

- Auxier, Tiara — primary (person)
- McCay, Daniel — cosponsor (person)

## Timeline

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

- **2025-01-06T21:54:00+00:00** Bill Numbered but not Distributed
- **2025-01-06T21:54:00+00:00** Numbered Bill Publicly Distributed
- **2025-01-15T19:51:00+00:00** House/ received bill from Legislative Research `receipt`
- **2025-01-21T16:08:00+00:00** House/ received fiscal note from Fiscal Analyst `receipt`
- **2025-01-21T22:27:00+00:00** House/ 1st reading (Introduced)
- **2025-02-14T18:19:00+00:00** House/ to standing committee `referral-committee`
- **2025-02-19T16:49:00+00:00** House Comm - Substitute Recommendation
- **2025-02-19T16:50:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-19T22:12:00+00:00** House/ comm rpt/ substituted
- **2025-02-19T22:12:00+00:00** House/ 2nd reading
- **2025-02-25T18:42:00+00:00** House/ 3rd reading
- **2025-02-25T18:47:00+00:00** House/ passed 3rd reading `passage`
- **2025-02-25T18:47:00+00:00** House/ to Senate
- **2025-02-25T19:10:00+00:00** Senate/ received from House `receipt`
- **2025-02-25T22:43:00+00:00** Senate/ 1st reading (Introduced)
- **2025-02-27T21:35:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-03-03T16:38:00+00:00** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-03-03T21:29:00+00:00** Senate/ committee report favorable `committee-passage-favorable`
- **2025-03-03T21:29:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-03-05T21:43:00+00:00** Senate/ 2nd Reading Calendar to Rules `reading-2`
- **2025-03-07T18:00:00+00:00** Senate/ Rules to 2nd Reading Calendar
- **2025-03-07T18:03:00+00:00** Senate/ 2nd & 3rd readings/ suspension
- **2025-03-07T18:06:00+00:00** Senate/ passed 2nd & 3rd readings/ suspension
- **2025-03-07T18:06:00+00:00** Senate/ signed by President/ returned to House `passage`
- **2025-03-07T18:06:00+00:00** Senate/ to House
- **2025-03-07T20:28:00+00:00** House/ received from Senate `receipt`
- **2025-03-07T20:28:00+00:00** House/ signed by Speaker/ sent for enrolling `passage`
- **2025-03-07T20:34:00+00:00** Bill Received from House for Enrolling
- **2025-03-07T20:34:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-12T14:49:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-12T14:49:00+00:00** House/ enrolled bill to Printing
- **2025-03-12T22:17:00+00:00** House/ received enrolled bill from Printing `receipt`
- **2025-03-12T22:17:00+00:00** House/ to Governor `executive-receipt`
- **2025-03-27T16:01:00+00:00** 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/8e416327-a431-4c9e-95c5-0a70f9d98c42`. Confidence: reported (aggregated from official Utah legislature records).