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House approves ban on new "corporation sole" entities to curb tax abuse
Summary
The Utah House passed Senate Bill 144 to prohibit the formation of new "corporation sole" religious entities and require registration steps for existing ones, a move sponsors said would close an avenue for tax avoidance. The bill passed 62–2.
Representative Thomas Snow, sponsor of Senate Bill 144, told the House the measure would prohibit the creation of new "corporation soles" — single-person religious corporations historically used for tax-exempt purposes — while not affecting existing entities retroactively.
"This bill will prohibit any new corporation soles in this state," Snow said, and added existing corporation…
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