A bill that would lower the personal income tax rate to 5 percent passed a Senate committee Wednesday morning.

SB31, which passed the Senate Revenue and Taxation Committee unanimously, makes adjustments in five areas of the current code, including further adjustment to the existing flat tax rate that was put in place during the last session. Last year, Utah taxpayers had the option to file under the old multi-rate system, or opt for a 5.35 percent flat tax. The multi-rate system will no longer be an option.

Sponsoring Sen. Wayne Niederhauser, R-Sandy, said other changes include a single-rate estates and trusts tax, some changes in deductions and credits, a more concise organization of tax contributions (or "checkoffs") and changes in an area of corporate taxation.