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 14, 2008

Mr. Speaker:

    The Revenue and Taxation Committee reports a favorable recommendation on H.B. 360, INDIVIDUAL INCOME TAX - LONG-TERM CARE INSURANCE PREMIUMS, by Representative B. Last, with the following amendments:

1.    Page 17, Lines 517 through 522 :    

             517          (a) "Eligible insured individual" means:
             518          (i) the claimant who is insured by long-term care insurance; or
             519          (ii) the spouse of the claimant described in Subsection (1)(a)(i) if:
             520          (A) the claimant files a single return jointly

  under this chapter       with the claimant's spouse        for the taxable year       ; and

             521          (B) the spouse is insured under the long-term care insurance described in Subsection
             522      (1)(a)(i).

2.    Page 18, Lines 535 through 548 :    

             535          (c) "Joint claimant" means:
             536          (i) a husband and wife who file a single
{   federal individual income tax   } return jointly        under this chapter       for

             537      the taxable year; or
             538          (ii) a surviving spouse, as defined in Section 2(a), Internal Revenue Code, who files a
             539      single
  federal       individual income tax return for the taxable year.

             540          (d) "Long-term care insurance" is as defined in Section 31A-1-301 .
             541          (e) "Premium" is as defined in Section 31A-1-301 .
             542          (f) "Single claimant" means:
             543          (i) a single individual who files a single
  federal       individual income tax return for the taxable

             544      year;
             545          (ii) a head of household as defined in Section 2(b), Internal Revenue Code, who files a

             546      single federal individual income tax return for the taxable year; or
             547          (iii) a married individual who does not file a single federal individual income tax return
             548      jointly with that married individual's spouse for the taxable year.

    Respectfully,

    John Dougall
    Committee Chair

Voting: 10-0-4
3 HB0360.HC1.wpd 2/14/08 9:54 am bhowe/BRH RLR/BRH

Bill Number
Action Class
Action Code

*HB0360*
*H*
*HCRAMD*

 HB0360
H
HCRAMD