Association; and Gayle Ruzicka, Utah Eagle Forum, also spoke in support. Sarah Myer,
President, Utah School Boards Association, also representing the Utah School Superintendents
Association; Jerry Bovee, Associate Director, Utah High School Activities Association; and
Debra Tabor, Utah PTA, spoke in opposition.
MOTION: Sen. Bell moved to pass S.B. 81, Home School and Extracurricular Activity
Amendments, out of committee with a favorable recommendation.
The motion passed unanimously.
Chair Dayton turned the chair to Sen. Peterson.
2. S.B. 62 College and University Tuition Tax Credits
Sen. Bell presented the bill and proposed amendments and distributed a handout.
MOTION: Sen. Bell proposed to amend S.B. 62, College and University Tuition Tax Credits,
with the following amendments:
1. Page 1, Lines 15 through 18
15
. establishes definitions, including eligibility for the credit;
16
. requires the State Tax Commission to verify certain eligibility
information with
17
institutions of higher education;
}
and
18
. gives rulemaking authority to the State Tax Commission.
2. Page 2, Lines 37 through 38
37
(ii) is legally claimed as a personal exemption on the federal and state individual
38
income tax return of a claimant who has claimant's income of $30,000 or less
3. Page 3, Lines 67 through 73.
67
section if the amount of the tax credit exceeds the claimant's tax liability under this
chapter.
68
(b)
(i) Prior to issuing a refund for a refundable tax credit as provided in
Subsection
69
(3)(a), the commission shall, at a minimum, verify enrollment and qualified higher
education
70
expense information with the eligible institution.
71
(ii)
}
Upon request of the commission, the eligible institution shall release
the
requested
72
information, including
}
applicable enrollment and qualified higher education expense
73
information
,
}
to the commission for an eligible student.
The motion passed unanimously with Chair Dayton and Sen. Bramble absent at the time of the
vote.
Chair Dayton assumed the chair.
Dave Buhler, Association Commissioner, Utah State Higher Education, spoke in support. Susan
Kuziak, Executive Director, Utah Education Association, spoke to the bill.
MOTION: Sen. Hillyard moved to pass S.B. 62, College and University Tuition Tax Credits,
out of committee with a favorable recommendation as amended.
The motion passed with Chair Dayton and Sen. Stephenson voting in opposition with Sen.
Bramble absent at the time of the vote.
MOTION: Sen. Hillyard moved to adjourn. The motion passed unanimously with Sen.
Bramble absent at the time of the vote.
Chair Dayton adjourned the meeting at 9:59 a.m.
Minutes were reported by Norda Shepard, Secretary.