Bill > HB0222

This bill amends Utah's state income tax laws to provide a nonrefundable tax credit for social security benefits included in a taxpayer's adjusted gross income. The credit is equal to 4.95% of the taxpayer's social security benefits, subject to phase-out based on the taxpayer's modified adjusted gross income. The bill also allows a taxpayer to claim either this new credit or the existing retirement tax credit under Section 59-10-1019, but not both. The bill has retrospective operation for tax years beginning on or after January 1, 2019.

https://le.utah.gov/~2019/bills/static/HB0222.html