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Senate advances tax-revision bill that uses school enrollment to help define domicile
Summary
Senate Bill 21, advanced to third reading, creates a three-tier test for domicile that uses a dependent child's school enrollment as a bright-line factor in determining state income-tax residency, prompting concerns about interstate conflicts and litigation.
SALT LAKE CITY — The Utah Senate on Feb. 25 advanced Senate Bill 21, a sweeping set of tax revisions that would change how the state determines whether an individual is domiciled in Utah for income-tax purposes.
Senator Michael Niederhauser, sponsor of SB21, told the chamber the measure implements a three-tier test intended to give clearer guidance to taxpayers and practitioners. The bill makes school enrollment for dependent children a bright-line factor: if a taxpayer has a dependent enrolled in Utah public schools, the bill presumes…
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