---
type: "Bill"
title: "Social Security Tax Revisions"
description: "Social Security Tax Revisions"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "SB 71"
citation: "Utah SB 71 (2025)"
classification: ["bill"]
subjects: ["Income Tax", "Individual Income Tax", "Revenue and Taxation", "State Tax Commission", "Tax Credits"]
status: "enacted"
primary_sponsors: ["Harper, Wayne A."]
version_count: 9
action_count: 34
vote_count: 0
first_action: "2025-01-07T23:25:00+00:00"
last_action: "2025-03-26T15:12:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2520a734-5068-487f-8a8b-b40edc5bcab4"
source_url: "https://le.utah.gov/~2025/bills/static/SB0071.html"
source_hash: "2e4d7cd3ca2ccdba82cc3f0f76d17ebae8d7bff1edb190f5b23191990d7475d6"
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 71 (2025) — Social Security Tax Revisions

## 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/SB0071.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0071 To SB0071S01.pdf)
3. **Comparison to Sub #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP SB0071S01 To SB0071S02.pdf)
4. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB071H10.pdf)
5. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/SB071S10.pdf)
6. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/SB071S10.pdf)
7. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0071S01.xml)
8. **Substitute #2** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/SB0071S02.xml)
9. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/SB0071.xml)

## Sponsors

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

## Timeline

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

- **2025-01-07T23:25:00+00:00** Bill Numbered but not Distributed
- **2025-01-07T23:25:00+00:00** Numbered Bill Publicly Distributed
- **2025-01-14T17:25:00+00:00** Senate/ received bill from Legislative Research `receipt`
- **2025-01-16T17:26:00+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2025-01-21T18:20:00+00:00** Senate/ 1st reading (Introduced)
- **2025-02-21T21:19:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-03-03T16:11:00+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
- **2025-03-03T21:44:00+00:00** Senate/ 2nd reading
- **2025-03-03T21:46:00+00:00** Senate/ passed 2nd reading `reading-2`
- **2025-03-04T17:41:00+00:00** Senate/ 3rd reading
- **2025-03-04T17:41:00+00:00** Senate/ circled
- **2025-03-05T01:39:00+00:00** Senate/ uncircled
- **2025-03-05T01:39:00+00:00** Senate/ substituted
- **2025-03-05T01:46:00+00:00** Senate/ passed 3rd reading `passage`
- **2025-03-05T01:46:00+00:00** Senate/ to House
- **2025-03-05T15:41:00+00:00** House/ received from Senate `receipt`
- **2025-03-05T16:50:00+00:00** House/ 1st reading (Introduced)
- **2025-03-05T18:45:00+00:00** House/ Rules to 3rd Reading Calendar
- **2025-03-05T18:45:00+00:00** House/ 2nd reading
- **2025-03-05T22:22:00+00:00** House/ 3rd reading
- **2025-03-05T22:25:00+00:00** House/ passed 3rd reading `passage`
- **2025-03-05T22:25:00+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2025-03-05T22:25:00+00:00** House/ to Senate
- **2025-03-06T01:01:00+00:00** Senate/ received from House `receipt`
- **2025-03-06T01:01:00+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2025-03-06T16:47:00+00:00** Bill Received from Senate for Enrolling
- **2025-03-06T16:47:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-07T17:10:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-07T17:10:00+00:00** Senate/ enrolled bill to Printing
- **2025-03-12T21:03:00+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2025-03-12T21:03:00+00:00** Senate/ to Governor `executive-receipt`
- **2025-03-26T15:12:00+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/2520a734-5068-487f-8a8b-b40edc5bcab4`. Confidence: reported (aggregated from official Utah legislature records).