I just filed my Utah State income tax return. Because my taxable income was below the federal standard deduction, I end up paying zero state income tax. Whether the tax rate is 4.95% or 4.85% does not matter in my case.
I suspect many other low-income people, like seniors on Social Security, also are below the standard deduction and would also receive no benefit from this tax cut. However, we would have benefited from elimination of the food tax, which we pay every week. Even a yearly food tax rebate would have been better, although not ideal, to help the poor. Maybe if legislators were living only on Social Security or a small pension they would understand this.
Salt Lake City