in
accordance with Title 63, Chapter 46a, Utah Administrative Rulemaking Act
, to
reflect the
1533
proportions of the taxable year during which the individual was a resident and a
nonresident;
1534
and
1535
(2)
{
]
}
{
If, for purposes of Section
59-10-120
, an individual is required to
file two returns
1536
for a taxable year,
}
the total amount of the taxes due [thereon shall] on the two
returns may not
1537
be less than the total amount of the taxes that would be due if the total of the taxable
incomes
1538
reported on the two returns [were includable] had been included in one return.
3. Page
74, Lines 2265 through 2276
:
2265
(2) An estate or trust may not carry forward or carry back a tax credit under this
2266
section.
(3) The tax credit allowed by Subsection (1) shall be reduced by $.013 for each
dollar by which an estate's or trust's state taxable income exceeds $12,000.
2267
{
(3)
}
(4)
In accordance with Title 63, Chapter 46a, Utah Administrative
Rulemaking Act:
2268
(a) for purposes of Subsection (1)(a)(iv), the commission may make rules for
2269
determining what constitutes an attorney, accountant, or return preparer fee if that
attorney,
2270
accountant, or return preparer fee is consistent with an attorney, accountant, or return
preparer
2271
fee that may be deducted on a federal income tax return for estates and trusts; or
2272
(b) for purposes of Subsection (1)(a)(v), the commission may make rules for
2273
determining what constitutes an other deduction or miscellaneous itemized deduction if
that
2274
other deduction or miscellaneous itemized deduction is consistent with an other deduction
or
2275
miscellaneous itemized deduction that may be deducted on a federal income tax return for
2276
estates and trusts.
Rebecca Rockwell, Associate General Counsel, explained the amendments.
MOTION: Sen. Niederhauser moved to adopt the amendments.
The motion passed unanimously with Sens. Bramble and Goodfellow absent for the vote.
Keith Prescott, Utah Tax Review Commission, spoke in support of the bill.
Linda Hilton, Director, Coalition of Religious Communities, spoke to the bill.
MOTION: Sen. Niederhauser moved to pass S.B. 31 out of Committee with a favorable
recommendation.
The motion passed unanimously with Sens. Bramble and Goodfellow absent for the vote.
4. S.B. 96 Multi-channel Video or Audio Service Tax Act Amendments (W. Niederhauser)
Sen. Niederhauser introduced the bill and a handout was distributed.
Jerry Oldroyd, and Steve Proper, Comcast, spoke in support of the bill.
MOTION: Sen. Dmitrich moved to pass S.B. 96 out of Committee with a favorable
recommendation.
The motion passed unanimously with Sens. Bramble, Goodfellow and Valentine absent for the
vote.
5. S.B. 99 Amendments to Sales and Use Tax Exemption for Prosthetic Devices
(W. Niederhauser)
Sen. Niederhauser explained the bill and the following amendments were distributed:
1. Page
1, Lines 12 through 16
:
12
Highlighted Provisions:
13
This bill:
14
. modifies the
{
prescription requirement for purposes of
the
}
eligibility requirements for the
sales and use tax
15
exemption for prosthetic devices; and
16
. makes technical changes.
2. Page
15, Lines 458 through 461
:
458
(55) sales of a prosthetic device:
459
(a) for use on or in a human; and
460
(b)
(i)
for which a prescription is [issued] required; [and]
or
461
[(c) to a person that presents a prescription for the prosthetic device;]
(ii) if the prosthetic device is purchased by a hospital or other medical
facility;
MOTION: Sen. Niederhauser moved to adopt the amendments.
The motion passed unanimously with Sens. Bramble, Goodfellow, and Valentine absent for
the vote.
Bruce Johnson, Utah State Tax Commission, further clarified the bill.
Dave Gessell, Utah Hospital Association, spoke in support of the bill.
MOTION: Sen. Niederhauser moved to pass S.B. 99 out of Committee with a favorable
The motion passed unanimously with Sens. Bramble, Goodfellow and Valentine absent for the
vote.
6. S.B. 135 Extending the Sales and Use Tax Exemption for Pollution Control Facilities
(W. Niederhauser)
Sen. Niederhauser explained the bill.
Tom Bingham, President, Utah Manufacturers Association, answered questions from the
Committee and spoke in support of the bill.
Rick Spratt, Executive Director, Department of Environmental Quality, further clarified and
spoke in support of the bill.
MOTION: Sen. Niederhauser moved to pass S.B. 135 out of Committee with a favorable
recommendation .
The motion passed unanimously with Sens. Bramble, Goodfellow and Valentine absent for the
vote.
7. S.B. 137 Mineral Production Tax Withholding Amendments (W. Niederhauser)
Sen. Niederhauser explained the bill.
Paul Powell, CEO, Petroglyph Energy, Mike Rich, Vice President, Petroglyph Energy and
Lee Peacock, Utah Petroleum Association spoke in support of the bill.
MOTION: Sen. Niederhauser moved to pass S.B. 137 out of Committee with a favorable
recommendation.
The motion passed unanimously with Sens. Bramble, Dmitrich, Goodfellow and Valentine
absent for the vote.
MOTION: Sen. Greiner moved to adjourn.
The motion passed unanimously at 9:55 a.m. with Sens. Bramble, Dmitrich Goodfellow and
Valentine absent for the vote.