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UTAH STATE SENATE

UTAH STATE CAPITOL COMPLEX * 320 STATE CAPITOL

P.O. BOX 145115 * SALT LAKE CITY, UTAH 84114-5115 * (801) 538-1035

        February 20, 2009

Mr. President:

    The Government Operations and Political Subdivisions Committee reports a favorable recommendation on S.B. 162, USE OF CAMPAIGN FUNDS AMENDMENTS, by Senator J. Valentine, with the following amendments:
1.    Page 2, Lines 42 through 44 :    

             42          (4)

{   A   }        (a) Except as provided in Subsection (4)(b) and Section 20A-11- 402, a       person who is no longer a state office candidate may not expend or transfer the

             43      monies in a campaign account in a manner that would cause the former state office candidate to
             44      recognize the monies as taxable income under federal tax law.
    
  (b) A person who is no longer a state office candidate may transfer the monies in a campaign account in a manner that would cause the former state office candidate to recognize the monies as taxable income under federal tax law if the transfer is made to a campaign account for federal office.      

2.    Page 2, Line 58 through Page 3, Line 60 :    

             58          (5)
{   A   }        (a) Except as provided in Subsection (5)(b) and Section 20A-11- 402, a       person who is no longer a legislative office candidate may not expend or transfer

             59      the monies in a campaign account in a manner that would cause the former legislative office
             60      candidate to recognize the monies as taxable income under federal tax law.
  (b) A person who is no longer a legislative office candidate may transfer the monies in a campaign account in a manner that would cause the former legislative office candidate to recognize the monies as taxable income under federal tax law if the transfer is made to a campaign account for federal office.      


3.    Page 3, Lines 76 through 78 :    


             76          (4)
  (a) Except as provided in Subsection (4)(b), a            {   A   } person who is no longer an officeholder may not expend or transfer the monies in

             77      a campaign account in a manner that would cause the former officeholder to recognize the
             78      monies as taxable income under federal tax law.
    
  (b) A person who is no longer an officeholder may transfer the monies in a campaign account in a manner that would cause the former officeholder to recognize the monies as taxable income under federal tax law if the transfer is made to a campaign account for federal office.      

4.    Page 4, Lines 94 through 96 :    

             94          (5)
{   A   }        (a) Except as provided in Subsection (5)(a) and Section 20A-11- 402, a       person who is no longer a school board candidate may not expend or transfer the

             95      monies in a campaign account in a manner that would cause the former school board candidate
             96      to recognize the monies as taxable income under federal tax law.
  (b) A person who is no longer a school board candidate may transfer the monies in a campaign account in a manner that would cause the former school board candidate to recognize the monies as taxable income under federal tax law if the transfer is made to a campaign account for federal office.      


        Respectfully,

        Peter C. Knudson
        Committee Chair

Voting: 4-1-2
3 SB0162.SC1.wpd rnorth/RCN CRP/BNC 2/20/09 2:35 pm


Bill Number
Action Class
Action Code

*SB0162*
*S*
*SCRAMD*

SB0162
S
SCRAMD