House of Representatives State of Utah


         UTAH STATE CAPITOL COMPLEX . 350 STATE CAPITOL
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         P.O. BOX 145030 . SALT LAKE CITY, UTAH 84114-5030 . (801) 538-1029         February 7, 2008

Mr. Speaker:

    The Revenue and Taxation Committee reports a favorable recommendation on 1st Sub. H.B. 351, INDIVIDUAL INCOME TAX - HEALTH INSURANCE, by Representative J. Dunnigan, with the following amendments:

1.    Page 18, Lines 525 through 531 :    

             525          (b) "Eligible insured individual" means:
             526          (i) the claimant who is insured under a health benefit plan;
             527          (ii) the spouse of the claimant described in Subsection (1)(b)(i) if:
             528          (A) the claimant files a single

{   federal individual income tax   } return jointly        under this chapter       with the

             529      claimant's spouse
  for the taxable year       ; and

             530          (B) the spouse is insured under the health benefit plan described in Subsection
             531      (1)(b)(i); or

2.    Page 19, Lines 553 through 561 :    

             553          (e) "Joint claimant with no dependents" means
{   :

             554          (i)   } a husband and wife who:
             555          
{   (A)   }        (i)       file a single      {   federal individual income tax   } return jointly        under this chapter       for the taxable year; and

             556          
{   (B)   }        (ii)       do not claim a dependent under Section 151, Internal Revenue Code, on the

             557      husband's and wife's federal individual income tax return for the taxable year
{   ; or   }        .      


             558          

{   (ii) a surviving spouse, as defined in Section 2(a), Internal Revenue Code, who:

             559          (A) files a single federal individual income tax return for the taxable year; and
             560          (B) does not claim a dependent under Section 151, Internal Revenue Code, on the

             561      surviving spouse's federal individual income tax return for the taxable year.   }

3.    Page 20, Lines 586 through 590 :    

             586          (3) The maximum amount of a tax credit described in Subsection (2) a claimant may
             587      claim
  on a return       for a taxable year is:

             588          (a) for a single claimant with no dependents, $300;
             589          (b) for a joint claimant with no dependents, $600; or
             590          (c) for a claimant with dependents, $900.

    Respectfully,

    John Dougall
    Committee Chair

Voting: 11-0-3
3 HB0351.HC1.wpd 2/7/08 9:44 am bhowe/BRH RLR/BRH

Bill Number
Action Class
Action Code

*HB0351S01*
*H*
*HCRAMD*

 HB0351S01
H
HCRAMD