MINUTES OF THE
HOUSE REVENUE AND TAXATION
STANDING COMMITTEE
Room 445, State Capitol
February 11, 2015
Members Present: Rep. Daniel McCay, Chair
Rep. Jeremy A. Peterson, Vice Chair
Rep. Joel K. Briscoe
Rep. Rich Cunningham
Rep. Gage Froerer
Rep. Brian M. Greene
Rep. Eric K. Hutchings
Rep. Ken Ivory
Rep. Brian S. King
Rep. John Knotwell
Rep. Mike K. McKell
Rep. Douglas V. Sagers
Rep. Jon E. Stanard
Staff Present: Mr. Leif G. Elder, Policy Analyst
Ms. An Bradshaw, Secretary
NOTE: A list of visitors and a copy of handouts are filed with the committee minutes.
Chair McCay called the meeting to order at 3:59 p.m.
MOTION: Rep. Peterson moved to approve the minutes of the February 5, 2015 meeting. The motion passed unanimously with Rep. Froerer, Rep. Hutchings, Rep. King, and Rep. McKell absent for the vote.
H.B. 204 Tax Increment Amendments (Rep. J. Peterson)
This bill was not heard.
H.B. 77 Postretirement Employment (Rep. R. Cunningham)
Rep. Cunningham explained the bill to the committee and provided an overhead graphic presentation. He was assisted by Gil Rodriguez, President, Utah State Fire Chiefs Association, and Wade Carpenter, President, Utah Chiefs of Police Association.
Spoke for the bill: Kelly Atkinson, Fraternal Order of Police
George Chapman, citizen
Dee Larsen, Legal Council, Utah Retirement Association
MOTION: Rep. Knotwell moved to adopt 2nd Sub. H.B. 77. The motion passed unanimously with Rep. Hutchings, Rep. Ivory, Rep. Sagers, and Rep. Peterson absent for the vote.
MOTION: Rep. Stanard moved to amend the bill as follows:
1. Page 2, Lines 32 through 33:
32 (1) There is created the Postretirement Employment Task Force consisting of the
33following { 16 } 17 members:
2. Page 2, Lines 53 through 55:
53executive director's designee; { and }
54 (m) the executive director of the Utah Retirement Systems or the executive director's
55designee { . } ; and
(n) the Commissioner of Public Safety or the commissioner's designee.
The motion passed unanimously with Rep. Hutchings, Rep. Ivory, Rep. Sagers, and Rep. Peterson absent for the vote.
MOTION: Rep. McKell moved to pass the bill out favorably as amended. The motion passed unanimously with Rep. Hutchings, Rep. Ivory, and Rep. Sagers absent for the vote.
H.B. 179 License Plate Fee Amendments (Rep. J. Westwood)
Rep. Westwood explained the bill to the committee.
Spoke to the bill: John Valentine, Chair, Utah State Tax Commission
Maria Huff, citizen
MOTION: Rep. Froerer moved to pass the bill out favorably. The motion passed with Rep. Greene, Rep. Knotwell, Rep. Peterson, and Rep. McCay voting in opposition and Rep. Cunningham and Rep. Hutchings absent for the vote.
H.B. 207 Educator Tax Credit (Rep. S. Eliason)
Rep. Eliason explained the bill to the committee.
Spoke for the bill: Kate Bradshaw, citizen
Chase Clyde, Utah Education Association
Spoke to the bill: Bruce Williams, Associate Superintendent, Utah State Office of Education
Spoke against the bill: Heidi Erickson, Utah Taxpayers Association
MOTION: Rep. Ivory moved to pass the bill out favorably. The motion passed with Rep. Greene and Rep. McCay voting in opposition.
H.J.R. 13 Joint Resolution to End Unreported Federal Liabilities (Rep. S. Eliason)
Rep. Eliason explained the resolution to the committee.
MOTION: Rep. Ivory moved to pass the resolution out favorably. The motion passed with Rep. Cunningham, Rep. McKell, and Rep. McCay voting in opposition and Rep. Froerer absent for the vote.
H.B. 231 School Board Levy Amendments (Rep. K. Powell)
Rep. Powell explained the bill to the committee. "Board Local Levy" was distributed to the committee. Bruce Williams, Associate Superintendent, Utah State Office of Education, and John Valentine, Chair, Utah State Tax Commission, answered questions from the committee.
Spoke for the bill: Terry Shoemaker, Superintendent, Wasatch County School District
Ray Terry, Superintendent, Beaver County School District
Maria Huff, board member, Murray School District
The bill was held with no vote.
S.B. 86 Registration Fees for Emergency Medical Aircraft (Sen. C. Bramble)
Sen. Bramble explained the bill to the committee.
MOTION: Rep. Cunningham moved to pass the bill out favorably. The motion passed unanimously with Rep. Froerer, Rep. Hutchings, Rep. King, Rep. McKell, and Rep. Peterson absent for the vote.
MOTION: Rep. Cunningham moved to place S.B. 86 on the Consent Calendar. The motion passed unanimously with Rep. Froerer, Rep. Hutchings, Rep. King, Rep. McKell, and Rep. Peterson absent for the vote.
S.B. 13 Income Tax Amendments (Sen. D. Henderson)
Sen. Henderson explained the bill to the committee.
MOTION: Rep. Knotwell moved to pass the bill out favorably. The motion passed unanimously with Rep. Froerer, Rep. Hutchings, Rep. King, Rep. McKell, and Rep. Peterson absent for the vote.
H.B. 196 Wildfire Mitigation Amendments (Rep. J. Briscoe)
Rep. Briscoe explained the bill to the committee, assisted by Jason Curry, Public Information Officer, Forestry, Fire, and State Lands. "HB 196 Wildfire Mitigation Amendments" and "Guide to Utah's Wildland Interface Risk Reduction Tax Credit" were distributed to the committee.
MOTION: Rep. Cunningham moved to amend the bill as follows:
1. Page 3, Lines 70 through 73:
70 { (4) In the case of real property owned as tenants in common, a tax credit under this
71section may only be claimed by one of the owners of the property. }
72 { (5) } (4) A tax credit under this section may not be carried forward or carried back.
73 { (6) } (5) (a) On or before October 1, 2017, the Revenue and Taxation Interim Committee
2. Page 4, Lines 113 through 115:
113 (2) (a) If a landowner performs wildfire mitigation measures on property within a qualified
114wildfire mitigation area in compliance with this section, the landowner may apply to the
115division for a wildfire mitigation tax credit certificate.
(b) Regardless of any shared or joint ownership of the property described in this Subsection (2), the division may only accept an application for a wildfire mitigation tax credit certificate from one landowner of that property.
The motion passed unanimously with Rep. Froerer, Rep. Hutchings, Rep. King, and Rep. McKell absent for the vote.
The bill was held with no vote.
MOTION: Rep. Knotwell moved to adjourn the meeting.
The motion passed unanimously with Rep. Froerer, Rep. Hutchings, Rep. King, and Rep. McKell absent for the vote.
Chair McCay adjourned the meeting at 5:52 p.m.
Daniel McCay, chair