Utah 2024 Regular Session

Utah House Bill HB0136

Introduced
1/16/24  

Caption

Social Security Tax Amendments

Impact

If enacted, HB 0136 is poised to impact the Utah Code by amending Section 59-10-1042, which outlines the nonrefundable tax credit for social security benefits. The increase in the income-based phaseout thresholds may result in a significant number of retirees being eligible for this tax credit, which could enhance their disposable income and provide some financial stability. Such changes may also encourage more residents to remain in the state during retirement, effectively considering the demographic shifts and economic trends among the aging population of Utah.

Summary

House Bill 0136, known as the Social Security Tax Amendments, seeks to modify the individual income tax credit for social security benefits in the state of Utah. The bill aims to expand eligibility for this tax credit by increasing the income thresholds for the phaseout, allowing more claimants to benefit from the tax relief associated with their social security income. This adjustment reflects a responsiveness to the financial realities faced by retirees and highlights the state’s ongoing commitment to support its senior citizens by alleviating their tax burdens.

Contention

While the bill has elements of broad support among legislators focused on the welfare of older constituents, there are points of contention regarding the implications of expanding tax credits at a time when state budget constraints are becoming increasingly relevant. Critics may argue that expanding eligibility could place additional pressure on state revenue, and that such measures should instead be balanced with comprehensive budgetary assessments to ensure fiscal responsibility. Attention may also be given to how the amendments integrate with existing financial assistance programs and whether they adequately consider the needs of lower-income retirees.

Companion Bills

No companion bills found.

Previously Filed As

UT HB0088

Social Security Tax Amendments

UT HB0213

Social Security Tax Credit Amendments

UT HB0054

Tax Revisions

UT HB0275

Tax Dependent Amendments

UT HB0480

Child Tax Credit Amendments

UT HB0130

Adoption Tax Credit

UT HB0170

Child Tax Credit Revisions

UT HB0056

Tax Assessment Amendments

UT HB0407

Incentives Amendments

UT SB0252

Conservation Tax Incentive Amendments

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