The monumental tax overhaul of 2019 saw a swift demise at the start of the 2020 legislative session, but the issues that motivated reform are left unresolved. To give Utahns a better idea of what that means, Utah Foundation today releases Now What? A Citizen’s Troubleshooting Guide to Tax Reform. The report addresses three basic issues at the center of reform efforts: the adequacy of general fund revenue; the competitiveness of income tax rates; and a large constitutional earmark.