“Eliminate Utah's state income tax on Social Security benefits.”
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Independently re-verified against primary documents. LEADERSHIP IS REAL: Cox's FY26 Budget Recommendations (released Dec. 5, 2024) list 'Eliminating Social Security tax' as one of four budget highlights, state that 'the administration is proud to recommend a major tax overhaul that eliminates the state tax on Social Security benefits' affecting 'more than 150,000 Utahns,' and carry a funded line item 'Social Security Tax Exemption / Tax Commission / 143,800,000.' RESULT IS PARTIAL, NOT FULL: the 2025 Legislature did not repeal the tax. The enrolled text of S.B. 71 (2025 General Session, Chief Sponsor Wayne A. Harper) only 'expands eligibility for the social security benefits tax credit by increasing the thresholds for the income-based phaseout' -- joint and head-of-household from $75,000 to $90,000, single from $45,000 to $54,000, married-filing-separately from $37,500 to $45,000 -- effective May 7, 2025 with retrospective operation to Jan. 1, 2025. Utah still taxes Social Security benefits above those thresholds. WHY I DOWNGRADE CHAMPIONED TO PARTIAL: the prior rating asserted, but did not prove, that Cox kept pressing afterward. I checked and the opposite is true. His FY27 Budget Recommendations (released Dec. 2, 2025, 181 pages) contain exactly one occurrence of 'Social Security,' and it is an incidental reference to federal funding for older Americans -- there is no proposal to eliminate the state tax. The Utah Legislature's official Bills Passed list for the 2026 General Session (196 Senate + 299 House bills, retrieved 7/21/2026) contains zero 'Social Security' matches; I additionally pulled the enrolled text of the session's main tax vehicles and confirmed none amends Utah Code 59-10-1042: S.B. 60 Income Tax Rate Amendments (signed 3/23/2026) only moves the individual and corporate rate from 4.5% to 4.45%; S.B. 206 Tax Amendments has no Social Security provision; H.B. 77 Tax Modifications mentions Social Security only inside the circuit-breaker/renter-credit income definitions. So in the very next budget cycle -- with revenue available for an across-the-board rate cut -- Cox dropped the promise. Sustained driving of the effort is therefore not supported, which is what CHAMPIONED (+0.75, near-full credit) would require; what the record shows is genuine executive initiative that produced a real but incomplete statutory result. PARTIAL (+0.5) is the label I would apply to a politician of either party with this record: promised full repeal, secured a roughly 20% expansion of the exemption thresholds, signed it, then stopped pursuing the remainder. I also dropped two unverified figures from the prior rationale (a '90,000 seniors' count I could not substantiate, and a Dec. 3 FY2027 release date -- the actual release was Dec. 2, 2025) and replaced the governor's-office press-release quote with verbatim text from the budget book itself.
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