MINUTES OF THE

HOUSE REVENUE AND TAXATION

STANDING COMMITTEE

Room 445, State Capitol

March 3, 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:                        Leif G. Elder, Policy Analyst

                                                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 4:16 p.m.

MOTION:     Rep. McKell moved to approve the minutes of the February 2, 2015, meeting. The motion passed unanimously.

H.B. 362         Transportation Infrastructure Funding (Rep. Johnny Anderson)

Rep. Anderson explained the bill to the committee.

Vice Chair Peterson assumed the chair.

Spoke for the bill:                   Lincoln Shurtz, Utah Association of Counties

                                                Bruce Jones, Utah Transit Authority

                                                Lynn Pace, Utah League of Cities and Towns

                                                Alex Cragun, Utah Transit Riders Union

Spoke against the bill:            Billy Hesterman, Utah Taxpayers Association

                                                Karianne Lisonbee, Syracuse City Council

                                                Dave Davis, Utah Food Industry Association and Utah Retail                                                 Merchants Association

MOTION:     Rep. Knotwell moved to adopt 1st Sub. H.B. 362. The motion passed unanimously with Rep. McCay absent for the vote.

MOTION:     Rep. Cunningham moved to pass the bill out favorably. The motion passed with Rep. Briscoe, Rep. Hutchings, and Rep. Peterson voting in opposition and Rep. McCay absent for the vote.

H.B. 271         Fuel Tax Revisions (Rep. D. Lifferth)

Rep. Lifferth explained the bill to the committee.

Chair McCay resumed the chair.

Spoke for the bill:       Billy Hesterman, Utah Taxpayers Association

                                    Andrew Jackson, Mountainland Association of Governments

Spoke to the bill:        Peter Anderson, citizen

MOTION:     Rep. Stanard moved to pass the bill out favorably. The motion passed unanimously.

H.B. 134         Tax Credit for Home-schooling Parent (Rep. D. Lifferth)

Rep. Lifferth explained the bill to the committee.

Spoke for the bill:                   Connor Boyack, Libertas Institute

Spoke against the bill:            Jerre Holmes, Superintendent, North Summit School District

                                                Karianne Lisonbee, Utah Home Educators Association

MOTION:     Rep. Greene moved to adopt 1st Sub. H.B. 134. The motion passed unanimously.

MOTION:     Rep. Greene moved to pass the bill out favorably. The motion failed with Rep. Greene, Rep. Ivory, Rep. Knotwell, Rep. McCay, Rep. McKell, and Rep. Stanard voting in favor.

H.B. 369         Sales and Use Taxes for Transportation Amendments (Rep. J. Briscoe)

Rep. Briscoe explained the bill to the committee. "Transit and Air Quality: Additional Investments & Associated Benefits" was distributed to the committee.

Spoke against the bill:            Billy Hesterman, Utah Taxpayers Association

MOTION:     Rep. Briscoe moved to return the bill to the Rules Committee for interim study. The motion passed unanimously.

S.B. 213          Budgeting Amendments (Sen. D. Henderson)

Rep. Stanard explained the bill to the committee.

MOTION:     Rep. Peterson moved to pass the bill out favorably. The motion passed unanimously.

MOTION:     Rep. Knotwell moved to place S.B. 213 on the Consent Calendar. The motion passed unanimously.

1st Sub. S.B. 94         Corporate Franchise and Income Tax Amendments (Sen. H. Stephenson)

Rep. McCay explained the bill to the committee.

MOTION:     Rep. Ivory moved to amend the bill as follows:

1.    Page 2, Line 51 through Page 3, Line 60:     

51   Section 2. Effective date -- Retrospective operation.

52   (1) {  If approved by two-thirds of all the members elected to each house, this bill takes

53effect upon approval by the governor, or the day following the constitutional time limit of Utah

54Constitution, Article VII, Section 8, without the governor's signature, or in the case of a veto,

55the date of veto override.  }  Subject to Subsection (2), this bill takes effect on July 1, 2017. 

56   (2) This bill:

57   (a) has retrospective operation for a refund claim filed or pending on or after January 1,

582015; and

59   (b) applies to an amount for which the commission may assess a deficiency under

60Section 59-7-519.

The motion passed unanimously.

MOTION:     Rep. Stanard moved to pass the bill out favorably as amended. The motion passed unanimously.

H.B. 343         Utah Communication Authority Emergency Radio and 911 Amendments (Rep. B. Dee)

This bill was not considered.

S.B. 201          Sales and Use Tax Exemption Revisions (Sen. H. Stephenson)

This bill was not considered.

MOTION:     Rep. Stanard moved to adjourn. The motion passed unanimously.

Chair McCay adjourned the meeting at 5:56 p.m.

Daniel McCay, chair