State Tax Day - Current, S.11, Utah—Multiple Taxes: Tax Credit Review Cycle Modified, (Mar 25, 2026)

Enacted Utah legislation modifies the tax credit review cycle for income tax credits by doing the following:

• exempts the income tax credit for taxes paid to another state from periodic review by the Revenue and Taxation Interim Committee;

• repeals an expired review requirement for refunds of amounts paid or withheld for a pass-through entity; and

• aligns the timing of the committee's review of the refundable income tax credit allowed for purchases of motor fuel used in agriculture with the timing for reviewing other income tax credits.

Ch. 244 (S.B. 16), Laws 2026, effective May 6, 2026