Utah · 2027 and beyond
Utah in 2027 and beyond: what is already law, and what is still open
Amendment B failed: tax initiatives still pass by simple majority. The rate fell to 4.45% for 2026. What is on the 2026 return, what starts with tax year 2027, and what is scheduled or conditional after that.
By Charles Trautman, EA, editor
Need to Know Tax · written from Utah State Tax Commission sources and the unofficial November 3 election returns, November 12, 2026 · not yet reviewed by an Utah practitioner
Amendment B failed: tax initiatives still pass by simple majority. The rate fell to 4.45% for 2026. This page keeps apart three things that get mixed together in the news: what is on the 2026 return you file in early 2027, what begins with tax year 2027, and what is scheduled, conditional or still undecided after that. Election figures are the unofficial November 3, 2026 returns and are not final until the state certifies them.
What the voters decided on November 3, 2026
| Measure | Result | What it does |
|---|---|---|
| Constitutional Amendment B | Rejected | Would have required 60% approval for citizen initiatives that create or raise taxes. About 62% no. |
Unofficial returns. Results become final when the state certifies them, usually by early December.
This return, next year, and later
| When | What applies |
|---|---|
| The 2026 return, filed in early 2027 | The flat rate is 4.45%, down from 4.5%, for all of 2026. |
| The income limits for the child tax credit are higher. | |
| The federal senior, tips, overtime and car-loan deductions do not lower Utah tax; the return starts from federal AGI. | |
| Starting with tax year 2027 | No rate change is enacted. |
| 2028 and later, or conditional | Residential clean energy credits end for systems placed in service in 2028 and after. |
Items under 2027 and later do not change the 2026 return. They matter for 2027 withholding, estimated payments and planning. The detail behind each line is in the other Utah articles.
The 2025 federal law and the Utah return
Utah conforms on a rolling basis and starts from federal AGI. The larger federal standard deduction and bonus depreciation flow in; the deductions taken after AGI do not.
That is the reason a change on the federal return, such as the deductions for tips, overtime and people 65 and older, may or may not show up on the Utah return. The federal side is in The new deductions for tips, overtime and seniors.
What to watch
The 2027 general session. When something on this page changes, the change is logged on the updates page with its date.
What to bring
- Your 2026 federal and Utah returns, once filed, to set 2027 withholding and estimated payments against them
- Your last pay stub of 2026 and the first of 2027, to see whether withholding changed
- Any notice from the state about a 2027 rate, credit or filing change
Questions people ask
Does anything here change the Utah return I file in early 2027?
Only what is listed under the 2026 return. Everything listed under 2027 or later affects withholding, estimated payments and planning, not the return for 2026.
Are the election results final?
Not yet. The figures on this page are the unofficial returns. The state certifies results in the weeks after the election, and this page will be corrected if anything changes.
How will I know if this page changes?
Every change is logged on the updates page with its date and the article it affects. State legislatures meet in early 2027 and some act before the filing deadline.
Utah, after the election
Amendment B failed: tax initiatives still pass by simple majority. The rate fell to 4.45% for 2026.
Written by Charles Trautman, EA, editor · Need to Know Tax, Lone Tree, Colorado
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Sources and where to check
- Utah State Tax Commission practitioner webinar, 2025 Utah Tax Updates (January 15, 2026)
- Office of the Legislative Fiscal Analyst: H.B. 290 fiscal note
- Utah Code 59-10-1042, Social Security benefits tax credit (effective January 1, 2026)
- Utah State Tax Commission: income tax rate history (page not yet updated past 2024)
- Ballotpedia: Utah 2026 ballot measures, Amendments A and B
- Tax Foundation, How Tax Policy Fared on the Ballot in 2026 (unofficial results)