In physics, you oversimplify objects by reducing them to a single point in space or a simple shape. A cow is reduced to a uniform sphere of milk. (That’s the running joke.)
This is what Utah legislators pushing the SB2001 tax reform package have done: reduced a complex 238-page tax overhaul to broad statements detached from the realities of life.
There is a seven-page summary of the law available. The scheme has three components: an income tax cut (reducing Education Fund revenue), new sales taxes (increasing unrestricted General Fund revenue), new credits and exemptions (intended to reduce hardships).