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S.B. 24
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INDIVIDUAL INCOME TAX - BRACKET
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ADJUSTMENTS
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2000 GENERAL SESSION
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STATE OF UTAH
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Sponsor: Howard C. Nielson
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AN ACT RELATING TO THE INDIVIDUAL INCOME TAX ACT; REPEALING OBSOLETE
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LANGUAGE; REQUIRING THE STATE TAX COMMISSION TO MAKE CERTAIN
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ADJUSTMENTS TO THE INDIVIDUAL INCOME TAX BRACKETS AND AMOUNTS OF
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TAX; AND MAKING TECHNICAL CHANGES.
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This act affects sections of Utah Code Annotated 1953 as follows:
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AMENDS:
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59-10-104, as last amended by Chapter 333, Laws of Utah 1996
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Be it enacted by the Legislature of the state of Utah:
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Section 1.
Section
59-10-104
is amended to read:
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59-10-104. Tax basis -- Rates.
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[(1) For taxable years beginning on or after January 1, 1996, but beginning before January
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1, 1997, a tax is imposed on the state taxable income, as defined in Section
59-10-112
, of every
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resident individual as follows:]
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[(a) For an individual, other than a husband and wife or head of household required to use
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the tax table under Subsection (1)(b), the tax under this section is imposed in accordance with the
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following table:]
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[If the state taxable income is: The tax is:]
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[Less than or equal to $750 2.55% of the state taxable income]
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[Greater than $750 but less than or equal $19, plus 3.5% of state taxable income
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to $1,500 greater than $750]
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[Greater than $1,500 but less than or equal $45, plus 4.4% of state taxable income
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to $2,250 greater than $1,500]
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[Greater than $2,250 but less than or equal $78, plus 5.35% of state taxable income
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to $3,000 greater than $2,250]
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[Greater than $3,000 but less than or equal $119, plus 6% of state taxable income
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to $3,750 greater than $3,000]
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[Greater than $3,750 $164, plus 7% of state taxable income
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greater than $3,750]
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[(b) For a husband and wife filing a single return jointly, or a head of household as defined
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in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed
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in accordance with the following table:]
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[If the state taxable income is: The tax is:]
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[Less than or equal to $1,500 2.55% of the state taxable income]
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[Greater than $1,500 but less than or equal $38, plus 3.5% of state taxable income
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to $3,000 greater than $1,500]
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[Greater than $3,000 but less than or equal $91, plus 4.4% of state taxable income
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to $4,500 greater than $3,000]
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[Greater than $4,500 but less than or equal $157, plus 5.35% of state taxable income
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to $6,000 greater than $4,500]
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[Greater than $6,000 but less than or equal $237, plus 6% of state taxable income
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to $7,500 greater than $6,000]
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[Greater than $7,500 $327, plus 7% of state taxable income
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greater than $7,500]
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[(2)] (1) For taxable years beginning on or after January 1, 1997, a tax is imposed on the
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state taxable income, as defined in Section
59-10-112
, of every resident individual as follows:
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(a) For an individual, other than a husband and wife or head of household required to use
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the tax table under Subsection [(2)] (1)(b), the tax under this section is imposed in accordance with
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the following table:
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If the state taxable income is: The tax is:
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Less than or equal to $750 2.3% of the state taxable income
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Greater than $750 but less than or equal $17, plus 3.3% of state taxable income
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to $1,500 greater than $750
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Greater than $1,500 but less than or equal $42, plus 4.2% of state taxable income
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to $2,250 greater than $1,500
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Greater than $2,250 but less than or equal $74, plus 5.2% of state taxable income
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to $3,000 greater than $2,250
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Greater than $3,000 but less than or equal $113, plus 6% of state taxable income
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to $3,750 greater than $3,000
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Greater than $3,750 $158, plus 7% of state taxable income
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greater than $3,750
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(b) For a husband and wife filing a single return jointly, or a head of household as defined
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in Section 2(b), Internal Revenue Code, filing a single return, the tax under this section is imposed
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in accordance with the following table:
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If the state taxable income is: The tax is:
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Less than or equal to $1,500 2.3% of the state taxable income
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Greater than $1,500 but less than or equal $35, plus 3.3% of state taxable income
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to $3,000 greater than $1,500
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Greater than $3,000 but less than or equal $84, plus 4.2% of state taxable income
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to $4,500 greater than $3,000
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Greater than $4,500 but less than or equal $147, plus 5.2% of state taxable income
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to $6,000 greater than $4,500
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Greater than $6,000 but less than or equal $225, plus 6% of state taxable income
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to $7,500 greater than $6,000
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Greater than $7,500 $315, plus 7% of state taxable income
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greater than $7,500
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(2) (a) For taxable years beginning on or after S [
January 1, 2002
,]
JANUARY 1, 2001
s the
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commission shall:
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(i) (A) increase or decrease the individual income tax brackets under Subsection (1) in a
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percentage equal to the percentage difference between the consumer price index for the preceding
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calendar year and the consumer price index for calendar year h [
2000
]
1999
h ; and
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(B) after making an increase or decrease under Subsection (2)(a)(i)(A), round S [
up
] s the
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individual income tax brackets under Subsection (1) to the nearest $100; and
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(ii) increase or decrease, to the extent necessary to reflect the increase or decrease in the
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individual income tax brackets under Subsection (2)(a)(i), the amount of tax under Subsections
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(1)(a) and (b) prior to adding in the portion of the tax calculated as a percentage of state taxable
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income.
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(b) The commission may not increase or decrease the rate percentages provided in
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Subsection (1)(a) or (b).
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(c) For purposes of Subsection (2)(a)(i), the commission shall calculate the consumer price
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index as provided in Sections 1(f)(4) and 1(f)(5), Internal Revenue Code.
Legislative Review Note
as of 12-29-99 1:21 PM
A limited legal review of this legislation raises no obvious constitutional or statutory concerns.