Utah SB60 Income Tax Reduction Analysis

Analysis of Utah SB60 - Income tax rate reduction from 4.5% to 4.45% in 2026.

Key Results (2026)

• Reduces state revenues by $83.6 million
• Benefits 53.2% of Utah residents
• Has no effect on the Supplemental Poverty Measure
• Raises the Gini index of inequality by 0.01%

Chart Hosting

Charts are automatically deployed to GitHub Pages on push to main:

• https://policyengine.github.io/utah-sb60-calc/net-income-change.html
• https://policyengine.github.io/utah-sb60-calc/winners-by-decile.html
• https://policyengine.github.io/utah-sb60-calc/avg-benefit-by-decile.html

These are embedded via iframe in policyengine-app-v2.

Updating Charts

When you update the chart code and push to main, GitHub Actions will:

1. Generate new chart HTML files
2. Deploy them to GitHub Pages
3. The iframes in app-v2 will automatically show the updated charts

Local Development

pip install -e .
python generate_post.py

This generates:

output/
├── utah-sb60-income-tax-reduction.md    # Article with iframe embeds
└── charts/
    ├── net-income-change.html           # Figure 1
    ├── winners-by-decile.html           # Figure 2
    └── avg-benefit-by-decile.html       # Figure 3

Package Structure

utah-sb60-calc/
├── utah_sb60/           # Python package
│   ├── __init__.py      # Public API exports
│   ├── reform.py        # SB60 reform definition
│   ├── household.py     # Household impact calculations
│   ├── statewide.py     # Statewide impact data
│   └── charts.py        # Chart generation functions
├── generate_post.py     # Blog post generator
├── .github/workflows/   # GitHub Actions for deployment
└── output/              # Generated assets (not committed)

Using the Python Package

from utah_sb60 import (
    ut_sb60_reform,
    create_net_income_change_chart,
    create_winners_by_decile_chart,
    create_avg_benefit_by_decile_chart,
    REVENUE_IMPACT_MILLIONS,
    PERCENT_BENEFITING,
)

# Create charts
fig1 = create_net_income_change_chart()
fig2 = create_winners_by_decile_chart()
fig3 = create_avg_benefit_by_decile_chart()

License

MIT