According to the Utah income tax booklet, the following changes have been made to Utah's tax code regarding 2025 income taxes.
Statewide Hunger Relief: The 2025 Utah Legislature passed SB 151, creating a voluntary contribution which can be entered on your state return, which supports the Utah Food Bank
Diaper Program Contribution: The 2025 Utah Legislature passed HB 547, creating a voluntary contribution for the Diaper Supplies Fund., which can be entered on your state return, and supports diaper (including diaper cream and diaper wipes) distribution centers at no cost for children and individuals with disabilities.
Tax Credit for Employer-provided Childcare: As part of HB 106, which creates 2 tax credits for employers that provide childcare services.
Child Tax Credit: The 2025 Utah Legislature passed HB 106, expanding the eligibility age for the child tax credit to children who were 5 or younger on the last day of 2025 (this is expanded from children ages 1-3 in 2024).
Utah Tax Rate: The 2025 Utah Legislature passed HB 106, lowering the income tax rate from 4.55 percent to 4.5 percent.
Carryforward Extension: The 2025 Utah Legislature passed HB 60, extending the carryforward for Pass-Through Entity Taxpayer Income Tax Credit from 5 to 10 years.
For more information regarding these changes, please see the TC-40 Instructions.