---
type: "Bill"
title: "H.B. 54 Tax Revisions"
description: "H.B. 54 Tax Revisions"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2023"
identifier: "HB 54"
citation: "Utah HB 54 (2023)"
classification: ["bill"]
subjects: ["Corporate Tax", "Food", "Income Tax", "Individual Income Tax", "Revenue and Taxation", "Sales and Use Tax", "Tax Credits"]
status: "enacted"
primary_sponsors: ["Eliason, Steve"]
version_count: 3
action_count: 71
vote_count: 9
first_action: "2022-12-20"
last_action: "2023-03-22"
source: "openstates"
source_identifier: "ocd-bill/ddc81155-af53-4311-b65c-bafff6590ae2"
source_url: "https://le.utah.gov/~2023/bills/static/HB0054.html"
source_hash: "5f6511344302dc11d6b68f8f822edb708e47773fd2b89cce6fabddc3721f366f"
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 54 (2023) — H.B. 54 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/~2023/bills/hbillint/HB0054S04.pdf)
2. **Conference Committee Report 1** (committee substitute) — [source](https://le.utah.gov/~2023/comreport/HB054C10.pdf)
3. **Enrolled** (enrolled) — [source](https://le.utah.gov/~2023/bills/hbillenr/HB0054.pdf)

## Votes

- passed 3rd reading — **65–7** (pass) · lower
- passed 2nd & 3rd readings/suspension — **21–5** (pass) · upper
- Senate Comm - Favorable Recommendation — **4–0** (pass) · lower
- Senate Comm - Substitute Recommendation from # 1 to # 2 — **5–0** (pass) · lower
- House Comm - Substitute Recommendation from # 0 to # 1 — **11–0** (pass) · lower
- House Conference Committee - Final Passage — **50–11** (pass) · lower
- Senate Conference Committee - Final Passage — **22–6** (pass) · lower
- passed 2nd & 3rd readings/suspension — **20–6** (pass) · upper
- House Comm - Favorable Recommendation — **9–2** (pass) · lower

## Sponsors

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

## Timeline

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

- **2022-12-20** Bill Numbered but not Distributed
- **2022-12-20** Numbered Bill Publicly Distributed
- **2023-01-04** received bill from Legislative Research `receipt`
- **2023-01-17** received fiscal note from Fiscal Analyst `receipt`
- **2023-01-17** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-14** to House Revenue and Taxation Committee
- **2023-02-21** House Comm - Substitute Recommendation from # 0 to # 1
- **2023-02-21** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-21** comm rpt/substituted
- **2023-02-21** 2nd reading `reading-2`
- **2023-02-22** 3rd reading `reading-3`
- **2023-02-22** passed 3rd reading `passage`
- **2023-02-22** to Senate
- **2023-02-23** received from House `receipt`
- **2023-02-23** 1st reading (Introduced) `introduction, reading-1`
- **2023-02-23** to Senate Revenue and Taxation Committee
- **2023-02-27** Senate Comm - Substitute Recommendation from # 1 to # 2
- **2023-02-27** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2023-02-27** comm rpt/substituted
- **2023-02-27** placed on 2nd Reading Calendar
- **2023-02-28** 2nd Reading Calendar to Rules `reading-2`
- **2023-03-01** Rules to 2nd Reading Calendar
- **2023-03-01** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2023-03-01** circled
- **2023-03-01** uncircled
- **2023-03-01** substituted from # 2 to # 3 `substitution`
- **2023-03-01** passed 2nd & 3rd readings/suspension `passage`
- **2023-03-01** to House with amendments
- **2023-03-01** motion to reconsider
- **2023-03-01** placed back on 2nd Reading Calendar
- **2023-03-01** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2023-03-01** passed 2nd & 3rd readings/suspension `passage`
- **2023-03-01** to House with amendments
- **2023-03-02** received from Senate `receipt`
- **2023-03-02** placed on Concurrence Calendar
- **2023-03-02** refuse to concur with Senate amendment
- **2023-03-02** to Senate
- **2023-03-02** fiscal note sent to sponsor
- **2023-03-02** refused to recede from Senate amendments
- **2023-03-02** Senate Conference Committee Appointed Meeting Information `referral-committee`
- **2023-03-02** to House
- **2023-03-02** received from Senate `receipt`
- **2023-03-02** House Conference Committee Appointed Meeting Information `referral-committee`
- **2023-03-02** to Senate
- **2023-03-02** received from Senate `receipt`
- **2023-03-02** House Conference Committee Appointed Meeting Information `referral-committee`
- **2023-03-02** to Senate
- **2023-03-02** Bill Substituted by Conference Committee from # 3 to # 4
- **2023-03-02** Conference Committee Report
- **2023-03-02** received from House `receipt`
- **2023-03-02** Senate Motion to Adopt Joint Conference Comm Rpt
- **2023-03-02** 2nd & 3rd readings/suspension `reading-2, reading-3`
- **2023-03-02** Senate Conference Committee - Final Passage `passage`
- **2023-03-02** to House with amendments
- **2023-03-02** received from Senate `receipt`
- **2023-03-02** House Motion to Adopt Joint Conference Comm Rpt
- **2023-03-02** House Conference Committee - Final Passage `passage`
- **2023-03-02** to Senate
- **2023-03-02** received from House `receipt`
- **2023-03-02** signed by President/returned to House `passage`
- **2023-03-02** to House
- **2023-03-03** received from Senate `receipt`
- **2023-03-03** signed by Speaker/sent for enrolling `passage`
- **2023-03-03** fiscal note publicly available
- **2023-03-03** Bill Received from House for Enrolling
- **2023-03-03** Draft of Enrolled Bill Prepared
- **2023-03-09** Enrolled Bill Returned to House or Senate `enrolled`
- **2023-03-09** enrolled bill to Printing
- **2023-03-13** received enrolled bill from Printing `receipt`
- **2023-03-13** to Governor `executive-receipt`
- **2023-03-22** 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/ddc81155-af53-4311-b65c-bafff6590ae2`. Confidence: reported (aggregated from official Utah legislature records).