Republican lawmakers in Utah are proposing a new personal income tax system, or actually, two new personal income tax systems. Under the proposed plan, a taxpayer could elect to calculate their income tax using a marginal rate structure along with existing standard deduction and exemption amounts or simply apply a flat rate to a slightly modified version of their federal adjusted gross income. Needless to say this proposal would make Utah's personal income tax that much more complex but it would also benefit the state's wealthiest residents more than its poor and working class families.