MINUTES OF THE

SENATE REVENUE AND TAXATION STANDING COMMITTEE

Room 250, Utah State Capitol

February 27, 2015

 

Members Present:†††† Sen. Deidre M. Henderson, Chair

††††††††††††††††††††††††††††††††††† Sen. Curtis S. Bramble

††††††††††††††††††††††††††††††††††† Sen. Gene Davis

††††††††††††††††††††††††††††††††††† Sen. Wayne Harper

††††††††††† ††††††††††† ††††††††††† Sen. Howard Stephenson

 

Member Excused:†††† Sen. Jim Dabakis

††††††††††††††††††††††††††††††††††† President Wayne L. Niederhauser†††††

 

Staff Present: ††††††††††† Mr. Leif Elder, Policy Analyst

††††††††††† ††††††††††††††††††††††† Ms. Nancy Skidmore, Committee Secretary

 

NOTE:A list of visitors and a copy of handouts are filed with the committee minutes.

 

Chair Henderson called the meeting to order at 8:05 a.m.

 

MOTION:Sen. Harper moved to approve the minutes of the Feb 25, 2015 meeting. The motion passed unanimously with Sen. Davis and Sen. Stephenson absent for the vote.††††

 

S.B. 250†††††† Income Tax Revisions (Sen. C. Bramble)

 

MOTION:†† Sen. Bramble moved to amend the bill as follows:

 

1. ††††††† Page 1, Line 13:†††††††††


†††††††††††† ††††††††††† 13†††††††††† †††† addresses filing requirements for income tax formsand returns;


 

2. ††††††† Page 9, Lines 259 through 261:†††††††††


†††† ††††† †††† 259 †††††† (8) ††{The}††(a) Subject to Subsection (8)(b), thepenalty for failure to file an information return, information report, or a

††††††††† ††††††††††† 260 †††††† complete supporting schedule is $50 for each information return, information report, or

†††††††††††† ††††††††††† 261 †††††† supporting schedule up to a maximum of $1,000.


(b) If an employer is subject to a penalty under Subsection (13), the employer may not be subject to a penalty under Subsection (8)(a).

 

3. ††††††† Page 14, Lines 418 through 428:†††††††


†††† ††††††††††††††††††††††††† †††††† 418†††††††† (3) (a) Each employer shall file an annual return, in a form the commission prescribes,

†††††††††††† ††††††††††††††††††††††††† †††††† 419 †††††††††††††† summarizing:

†††††††††††† †††††††††††††††††††††††††††††††† 420†††††††† (i) ††the total compensation paid;

†††††††††††† †††††††††††††††††††††††††††††††† 421†††††† (ii)the federal income tax deducted and withheld; and

†††† †††††††††††††††††††††††††††††††† 422†††††††† (iii)the state tax deducted and withheld for each employee during the calendar ††year.

††† ††††††††††††††††††† †††††† 423†††††††† (b) ††{(i)Except as provided in Subsection (3)(b)(ii), the}††Thereturn required by Subsection

†††††††††††† ††††††††††††††††††††††††† †††††† 424 †††††† (3) (a) shall be filed with the commission:

†††††† ††††††††††††† †††††† †††††† (i) in an electronic format approved by the commission; and

†††††† ††††††††††††† †††††† †††††† (ii)on or before ††{February 28}††January 31of the year following that for

†††††††††††† ††††††††††††††††††††††††† †††††† 425 †††††† which the report is made.

†††††††††††† ††††††††††††††††††††††††† †††††† 426†††††††† {(ii)An annual return described in Subsection (3)(a) that is filed electronically shall be

†††††††††††† ††††††††††††††††††††††††† †††††† 427 †††††† filed with the commission on or before the date established in Section 6071(b), Internal

†††††††††††† ††††††††††††††††††††††††† †††††† 428 †††††† Revenue Code, for filing returns.}

 

The motion passed unanimously with Sen. Davis and Sen. Stephenson absent for the vote.

 

Sen. Bramble explained the bill to the committee.

 

Spoke for the bill:†††††† John Valentine, Commissioner, Utah Tax Commission†††††††††

 

MOTION:Sen. Bramble moved to pass the bill out favorably. The motion passed unanimously with Sen. Davis absent for the vote.

 

S.B. 255†††††† Data Security Management Council (Sen. W. Harper)

 

Sen. Harper explained the bill to the committee.

 

Spoke for the bill:†††††††††††††††††† Mark VanOrden, Executive Director, Utah Department of Technology Services

††††††††††††††††††††††††††††††††††† ††††††††††† Ron Mortenson

 

MOTION:†† Sen. Harper moved to replace S.B. 255 with 1st Sub. S.B. 255. The motion passed unanimously with Sen. Bramble and Sen. Davis absent for the vote.

 

MOTION:†† Sen. Harper moved the bill be amended as follows:

 

1. ††††††† Page 2, Lines 33 through 39:


†††††††††††† ††††††††††††††††††††††††† 33††††††††† (1)There is created the Data Security Management Council composed of nine

†††††††††††† ††††††††††††††††††††††††† 34†† †††††† members as follows:

†††††††††††† ††††††††††††††††††††††††† 35††††††††† (a)the chief information officer appointed under Section 63F-1-201, or the chief

†††††††††††† ††††††††††††††††††††††††† 36†† †††††† information officer's designee;

†††††††††††† ††††††††††††††††††††††††† 37††††††††† (b)one individual appointed by the governor;

†††††††††††† ††††††††††††††††††††††††† 38†† †††††† †††††† (c)one ††{state legislator}††individualappointed by the speaker of the House of Representatives and

†††††††††††† ††††††††††††††††††††††††† 39†† †††††††††††††† the president of the Senate from the Legislative Automation Committee of the Legislature; and

 

The motion passed unanimously with Sen. Bramble and Sen. Davis absent for the vote.

 

MOTION:Sen. Harper moved to pass the bill out favorably. The motion passed unanimously

††††††††††† ††††††† with Sen. Bramble and Sen. Davis absent for the vote.

 

MOTION:Sen. Harper moved to place the bill on Consent Calendar. The motion passed

††††††††††† †††††††† unanimously with Sen. Bramble and Sen. Davis absent for the vote.††

 

H.B. 248S02†† Campaign Finance Reporting Revisions (Rep. C. Hall)

 

Rep. Hall explained the bill to the committee.

 

Spoke for the bill: ††††† Justin Lee, Deputy Director of Elections, Lieutenant Governorís Office†††††

 

MOTION:Sen. Harper moved to pass the bill out favorably. The motion passed unanimously

††††††††††† ††††††† with Sen. Sen. Bramble and Sen. Davis absent for the vote.

 

MOTION:Sen. Stephenson moved to place the bill on the Consent Calendar. The motion

††††††††††† †††††††† passed unanimously with Sen. Bramble and Sen. Davis absent for the vote.

 

H.B. 207S01†† Educator Tax Credit and Related Study (Rep. S. Eliason)

 

Rep. Eliason explained the bill to the committee.

 

Spoke for the bill:†††††† ††††††††††† Kate Bradshaw

††††††††††††††††††††††††††††††††††† ††††††††††† Ted Black

††††††††††††††††††††††††††††††††††† †††††††††††

Spoke against the bill:†††††††††††† Kelsey White, Research Analyst, Utah Taxpayers Association

 

MOTION:Sen. Harper moved to pass the bill out favorably. The motion passed unanimously with Sen. Bramble absent for the vote.

 

MOTION:†† Sen. Harper moved to adjourn. The motion passed unanimously with Sen. Bramble absent for the vote.

 

Chair Henderson adjourned the meeting at 9:06 a.m.

 

††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††

 

__________________________

Sen. Deidre M. Henderson, Chair