---
type: "Bill"
title: "Income Tax Rate Amendments"
description: "Income Tax Rate Amendments"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2026"
identifier: "SB 60"
citation: "Utah SB 60 (2026)"
classification: ["bill"]
subjects: ["Corporate Tax", "Income Tax", "Individual Income Tax", "Revenue and Taxation", "State Tax Commission"]
status: "enacted"
primary_sponsors: ["McCay, Daniel"]
version_count: 4
action_count: 45
vote_count: 3
first_action: "2025-10-27T20:31:52+00:00"
last_action: "2026-03-23T13:29:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/ba3f0a9d-7309-4334-bc89-9c9fb860af4e"
source_url: "https://le.utah.gov/~2026/bills/static/SB0060.html"
source_hash: "d527027fd36b13d54b3ef2f073319aecff445f88b2a45f7190add098aa833106"
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 60 (2026) — Income Tax Rate 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/Session/2026/bills/introduced/SB0060.xml)
2. **Comparison to Original Bill** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/CP SB0060 To SB0060S01.pdf)
3. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2026/bills/introduced/SB0060S01.xml)
4. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2026/bills/enrolled/SB0060.xml)

## Votes

- Senate/ passed 3rd reading — **22–7** (pass) · upper
- House/ passed 3rd reading — **61–11** (pass) · lower
- Senate/ passed 2nd reading — **20–7** (pass) · upper

## Sponsors

- McCay, Daniel — primary (person)
- Eliason, Steve — cosponsor (person)

## Timeline

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

- **2025-10-27T20:31:52+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0060
- **2025-10-27T20:31:52+00:00** LFA/ bill sent to agencies for fiscal input for SB0060
- **2025-11-17T14:42:13+00:00** LFA/ fiscal note sent to sponsor for SB0060
- **2025-12-30T18:33:31+00:00** Bill Numbered but not Distributed
- **2025-12-30T18:33:31+00:00** Numbered Bill Publicly Distributed
- **2026-01-07T17:08:32+00:00** Senate/ received bill from Legislative Research `receipt`
- **2026-01-08T20:37:49+00:00** LFA/ fiscal note sent to sponsor for SB0060
- **2026-01-14T16:24:15+00:00** LFA/ fiscal note publicly available for SB0060
- **2026-01-15T17:35:14+00:00** Senate/ received fiscal note from Fiscal Analyst `receipt`
- **2026-01-20T18:07:24+00:00** Senate/ 1st reading (Introduced)
- **2026-01-20T22:08:34+00:00** Senate/ to standing committee [Senate Revenue and Taxation Committee] `referral-committee`
- **2026-01-28T22:59:10+00:00** Senate Comm - Favorable Recommendation [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-29T18:43:55+00:00** Senate/ committee report favorable [Senate Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-01-29T18:43:56+00:00** Senate/ placed on 2nd Reading Calendar
- **2026-02-09T22:13:02+00:00** Senate/ 2nd reading
- **2026-02-09T22:24:57+00:00** Senate/ passed 2nd reading `reading-2`
- **2026-02-10T18:05:03+00:00** LFA/ bill assigned to staff for fiscal analysis for SB0060S01
- **2026-02-10T18:05:03+00:00** LFA/ bill sent to agencies for fiscal input for SB0060S01
- **2026-02-10T21:35:30+00:00** Senate/ 3rd reading
- **2026-02-10T21:39:32+00:00** Senate/ substitute adoption failed `failure`
- **2026-02-10T21:51:16+00:00** Senate/ passed 3rd reading `passage`
- **2026-02-10T21:51:17+00:00** Senate/ to House
- **2026-02-10T23:29:54+00:00** House/ received from Senate `receipt`
- **2026-02-11T00:05:28+00:00** House/ 1st reading (Introduced)
- **2026-02-12T20:32:21+00:00** LFA/ fiscal note sent to sponsor for SB0060S01
- **2026-02-13T18:06:27+00:00** LFA/ fiscal note publicly available for SB0060S01
- **2026-02-26T18:24:20+00:00** House/ to standing committee [House Revenue and Taxation Committee] `referral-committee`
- **2026-03-02T23:49:26+00:00** House Comm - Favorable Recommendation [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-03-03T16:23:59+00:00** House/ committee report favorable [House Revenue and Taxation Committee] `committee-passage-favorable`
- **2026-03-03T16:24:01+00:00** House/ return to Rules due to fiscal impact [House Rules Committee]
- **2026-03-04T23:02:16+00:00** House/ Rules to 3rd Reading Calendar
- **2026-03-04T23:02:17+00:00** House/ 2nd reading
- **2026-03-04T23:34:55+00:00** House/ 3rd reading
- **2026-03-04T23:40:26+00:00** House/ passed 3rd reading `passage`
- **2026-03-04T23:40:27+00:00** House/ signed by Speaker/ returned to Senate `passage`
- **2026-03-04T23:40:28+00:00** House/ to Senate
- **2026-03-05T15:36:09+00:00** Senate/ received from House `receipt`
- **2026-03-05T15:36:10+00:00** Senate/ signed by President/ sent for enrolling `passage`
- **2026-03-06T16:22:20+00:00** Bill Received from Senate for Enrolling
- **2026-03-06T16:22:22+00:00** Draft of Enrolled Bill Prepared
- **2026-03-10T21:32:21+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2026-03-10T21:32:25+00:00** Senate/ enrolled bill to Printing
- **2026-03-11T16:58:18+00:00** Senate/ received enrolled bill from Printing `receipt`
- **2026-03-11T16:58:20+00:00** Senate/ to Governor `executive-receipt`
- **2026-03-23T13:29:00+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/ba3f0a9d-7309-4334-bc89-9c9fb860af4e`. Confidence: reported (aggregated from official Utah legislature records).