Utah Exemptions Act Modifications
What changed between versions
Added a new exemption allowing individuals to protect the full amount of federal income tax refunds attributed to earned income tax credits or child tax credits from collection actions.
Added an exception allowing disability and veterans benefits to be garnished for child restitution if the recipient was convicted of a felony sex offense against that child.
Clarified and reorganized the list of exempt property categories, including specific items like clothing, bedding, and works of art, to improve readability and consistency.
Updated the rules for tracing exempt money when property is sold, condemned, or destroyed to ensure the proceeds remain protected under the same value limits as the original asset.
Changed the effective date of the bill from February 4, 2026, to March 11, 2026.
