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 forms  and returns  ;


 

2.         Page 9, Lines 259 through 261:         


                 259        (8)   {The}    (a) Subject to Subsection (8)(b), the   penalty 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}    The   return 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 31   of 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}    individual   appointed 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 Governor’s 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