2.    Sales and Use Tax: Transportation Taxes

The committee will hear a presentation from the Wasatch Front Regional Council on the local option transportation sales taxes.

·         Andrew Gruber, Executive Director, Wasatch Front Regional Council

3.    Transient Room Tax

The committee will hear presentations on the Transient Room Tax.

·         Jared Gibbs, Economist, Office of the Legislative Fiscal Analyst

·         Kem C Gardner Policy Institute

·         Seth Oveson, Local Government Manager, Office of the State Auditor

·         Jacques Hadler and Kevin Walker, Commission Members, Grand County

4.    Income Tax

The committee will hear from the State Tax Commission on issues relating to the income tax, including, the commercial renewable energy systems tax credit, filing of form 1099-K, disclosure of income tax information, the medical savings tax credit, and social security claim of right.

·         State Tax Commission

5.    Sales and Use Tax

The committee will hear from the State Tax Commission on issues relating to the sales and use tax, including, the remote seller transaction threshold (2024 General Session bill HB 17) and the rate and boundary tables period of amnesty.

·         State Tax Commission

6.    Property Tax

The committee will hear from the State Tax Commission on issues relating to the property tax, including, property tax relief, the primary residential exemption, the Farmland Assessment Act, and tax deferral and abatement.

·         State Tax Commission

8.    Tax Relief through Property Tax

The committee will hear a presentation on a proposal to recodify the tax relief provisions within the property tax code.