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Senate committee advances broad tax overhaul: 3% flat personal tax, 6% corporate rate, eliminate franchise tax

Senate Committee on Revenue and Fiscal Affairs · November 19, 2024
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

A Senate Revenue and Fiscal Affairs committee advanced multiple bills Nov. 19 that together flatten personal income tax to 3%, set a negotiated corporate income tax at 6%, eliminate the franchise tax and change several tax credits and sunsets; members adopted technical and policy amendments and rejected a foreign trade zone protection amendment.

The Senate Committee on Revenue and Fiscal Affairs on Nov. 19 approved several bills and amendments to consolidate a broad tax package that sponsors say will lower rates while capping or reshaping credits. Chairwoman Emerson and staff said the package moves the state to a single 3% personal income tax bracket, increases the standard deduction and removes so-called automatic “triggers” that would lower rates without a legislative vote.

The committee also reported House Bill 2 as amended, setting the corporate income tax at a flat 6% under amendment set 97. Chairwoman Emerson said the 6% figure replaces an earlier step-down schedule and that the rate will remain in effect “until the legislature makes further changes.” Secretary Richard Nelson and fiscal staff described a suite of coordinated adjustments — including…

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