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.
The motion passed unanimously with Rep. Moss and Rep. Wimmer absent for the vote.
Rep. Last introduced the amended bill and explained it to the committee.
MOTION: Rep. Newbold moved to transmit H.B. 360 as amended with a favorable
recommendation. The motion passed unanimously with Rep. Wimmer absent for the vote.
S.B. 124 Sales and Use Tax - Definitions of Permanently Attached to Real Property and
Tangible Personal Property (Sen. H. Stephenson) (Rep. W. Harper)
Sen. Stephenson assisted by Bruce Johnson, Utah Tax Commission, introduced the bill and
explained it to the committee.
MOTION: Rep. Dougall moved to transmit S.B. 124 with a favorable recommendation. The
motion passed unanimously with Rep. Wimmer absent for the vote.
S.B. 135 Extending the Sales and Use Tax Exemption for Pollution Control Facilities
(Sen. W. Niederhauser) (Rep. J. Dougall)
Rep. Dougall introduced the bill and Sen. Niederhauser explained it to the committee. Shelly
Cordon-Teuscher, Tesoro, and Tom Bingham, Utah Manufacturers Association, spoke in favor of
the bill.
MOTION: Rep. Cosgrove moved to transmit S.B. 135 with a favorable recommendation. The
motion passed unanimously.
H.B. 333 Property Tax Revisions (Rep. G. Froerer)
H.B. 333 was not heard in this meeting.
S.B. 96 Multi-channel Video or Audio Service Tax Act Amendments (Sen. W.
Niederhauser) (Rep. K. Garn)
Sen. Niederhauser introduced the bill and explained it to the committee with a handout.
MOTION: Rep. Newbold moved to transmit S.B. 96 with a favorable recommendation. The
motion passed unanimously.
S.B. 64 Income Tax - Capital Gain Transactions (Sen. W. Niederhauser) (Rep. J.
Dougall)
Sen. Niederhauser introduced the bill and explained it to the committee.
MOTION: Rep. Wimmer moved to transmit S.B. 64 with a favorable recommendation. The
motion passed with Rep. Johnson and Rep. McGee voting in opposition and Rep. Barrus and Rep.
Moss absent for the vote.
S.B. 31 Income Tax Amendments (Sen. W. Niederhauser) (Rep. J. Dougall)
After distributing a handout, Sen. Niederhauser introduced the bill and explained it to the
committee.
MOTION: Rep. McGee moved to transmit S.B. 31 with a favorable recommendation. The
motion passed unanimously with Rep. Barrus and Rep. Moss absent for the vote.
At the request of the chair, Bruce Johnson, Utah Tax Commission, reported to the committee the
actions of the Commission in revising individual income tax withholding tables to accurately reflect
recent changes in the individual income tax code. The new tables are now out on the web.
MOTION: Rep. Newbold moved to adjourn. The motion passed unanimously with Rep. Barrus,
Rep. McGee, and Rep. Moss absent for the vote.
Rep. Frank adjourned the meeting at 9:46 a.m.
__________________________
Rep. John Dougall, Chair