republic-os/legislation/us/states/ut/2025/hb-106.md

---
type: "Bill"
title: "Income Tax Revisions"
description: "Income Tax Revisions"
jurisdiction: "us/states/ut"
legislature: "Utah Legislature"
session: "2025"
identifier: "HB 106"
citation: "Utah HB 106 (2025)"
classification: ["bill"]
subjects: ["Business", "Child Care", "Corporate Tax", "Income Tax", "Individual Income Tax", "Revenue and Taxation", "Tax Credits"]
status: "enacted"
primary_sponsors: ["Christofferson, Kay J."]
version_count: 18
action_count: 46
vote_count: 0
first_action: "2025-01-06T21:04:00+00:00"
last_action: "2025-03-26T15:08:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/1cb1f7b3-adb8-4dc4-82db-2caa2cd8b7d2"
source_url: "https://le.utah.gov/~2025/bills/static/HB0106.html"
source_hash: "859d8f666c29c5ee77f77b514ab780d8452e4dba8cc536438f0e85acb7b95052"
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 106 (2025) — Income 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/HB0106.xml)
2. **Comparison to Sub #0** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0106 To HB0106S01.pdf)
3. **Comparison to Sub #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0106S01 To HB0106S02.pdf)
4. **Comparison to Sub #2** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0106S02 To HB0106S03.pdf)
5. **Comparison to Sub #3** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0106S03 To HB0106S04.pdf)
6. **Comparison to Sub #4** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/CP HB0106S04 To HB0106S05.pdf)
7. **House Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB106H10.pdf)
8. **House Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB106H10.pdf)
9. **House Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB106H20.pdf)
10. **Senate Committee Report** (committee substitute) — [source](https://le.utah.gov/Session/2025/comreport/HB106S10.pdf)
11. **Senate Transmittal Letter 1** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB106S10.pdf)
12. **Senate Transmittal Letter 2** (committee substitute) — [source](https://le.utah.gov/Session/2025/transmit/HB106S20.pdf)
13. **Substitute #1** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0106S01.xml)
14. **Substitute #2** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0106S02.xml)
15. **Substitute #3** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0106S03.xml)
16. **Substitute #4** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0106S04.xml)
17. **Substitute #5** (committee substitute) — [source](https://le.utah.gov/Session/2025/bills/introduced/HB0106S05.xml)
18. **Enrolled** (enrolled) — [source](https://le.utah.gov/Session/2025/bills/enrolled/HB0106.xml)

## Sponsors

- Christofferson, Kay J. — primary (person)
- McCay, Daniel — cosponsor (person)

## Timeline

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

- **2025-01-06T21:04:00+00:00** Bill Numbered but not Distributed
- **2025-01-06T21:04:00+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)
- **2025-02-24T18:02:00+00:00** House/ to standing committee `referral-committee`
- **2025-02-25T15:32:00+00:00** House Comm - Substitute Recommendation
- **2025-02-25T15:34:00+00:00** House Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-02-25T21:15:00+00:00** House/ comm rpt/ substituted
- **2025-02-25T21:15:00+00:00** House/ 2nd reading
- **2025-02-26T18:33:00+00:00** House/ 3rd reading
- **2025-02-26T18:34:00+00:00** House/ circled
- **2025-02-28T02:36:00+00:00** House/ uncircled
- **2025-02-28T02:39:00+00:00** House/ substituted
- **2025-02-28T02:49:00+00:00** House/ substituted
- **2025-02-28T02:53:00+00:00** House/ passed 3rd reading `passage`
- **2025-02-28T02:53:00+00:00** House/ to Senate
- **2025-02-28T16:41:00+00:00** Senate/ received from House `receipt`
- **2025-02-28T17:28:00+00:00** Senate/ 1st reading (Introduced)
- **2025-02-28T21:35:00+00:00** Senate/ to standing committee `referral-committee`
- **2025-03-04T23:10:00+00:00** Senate Comm - Substitute Recommendation
- **2025-03-04T23:10:00+00:00** Senate Comm - Favorable Recommendation `committee-passage-favorable`
- **2025-03-05T16:53:00+00:00** Senate/ comm rpt/ substituted
- **2025-03-05T16:53:00+00:00** Senate/ placed on 2nd Reading Calendar
- **2025-03-05T21:43:00+00:00** Senate/ 2nd Reading Calendar to Rules `reading-2`
- **2025-03-05T23:47:00+00:00** Senate/ Rules to 2nd Reading Calendar
- **2025-03-05T23:51:00+00:00** Senate/ 2nd & 3rd readings/ suspension
- **2025-03-05T23:58:00+00:00** Senate/ substitute adoption failed `failure`
- **2025-03-06T00:00:00+00:00** Senate/ passed 2nd & 3rd readings/ suspension
- **2025-03-06T00:00:00+00:00** Senate/ to House with amendments
- **2025-03-06T02:34:00+00:00** House/ received from Senate `receipt`
- **2025-03-06T02:34:00+00:00** House/ placed on Concurrence Calendar
- **2025-03-06T03:56:00+00:00** House/ concurs with Senate amendment `amendment-passage`
- **2025-03-06T03:57:00+00:00** House/ to Senate
- **2025-03-06T17:03:00+00:00** Senate/ received from House `receipt`
- **2025-03-06T17:03:00+00:00** Senate/ signed by President/ returned to House `passage`
- **2025-03-06T17:03:00+00:00** Senate/ to House
- **2025-03-06T19:30:00+00:00** House/ received from Senate `receipt`
- **2025-03-06T19:30:00+00:00** House/ signed by Speaker/ sent for enrolling `passage`
- **2025-03-06T23:28:00+00:00** Bill Received from House for Enrolling
- **2025-03-06T23:28:00+00:00** Draft of Enrolled Bill Prepared
- **2025-03-08T05:03:00+00:00** Enrolled Bill Returned to House or Senate `enrolled`
- **2025-03-08T05:03:00+00:00** House/ enrolled bill to Printing
- **2025-03-12T17:28:00+00:00** House/ received enrolled bill from Printing `receipt`
- **2025-03-12T17:28:00+00:00** House/ to Governor `executive-receipt`
- **2025-03-26T15:08:00+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/1cb1f7b3-adb8-4dc4-82db-2caa2cd8b7d2`. Confidence: reported (aggregated from official Utah legislature records).