REVENUE AND TAXATION INTERIM COMMITTEE
Wednesday, August 20, 2025 | 1:15 PM | 445 State Capitol

1.    Committee Business

·         Call to Order

·         Approval of the minutes of the June 18, 2025, meeting

 

2.    Revisor's Technical Corrections to Utah Code - Draft Legislation

The committee will consider draft legislation, “Revisor’s Technical Corrections to Utah Code,” for inclusion in a potential special session. This draft legislation makes technical corrections to the Utah Code.

·         Committee staff

·         Committee discussion

·         Public comment

·         Committee action

 

3.    Federal Tax Reform Update

Throughout the Interim, the committee will be monitoring issues related to the status of the federal bill, H.R. 1 and the potential impact on Utah.

·         Committee staff

·         Committee discussion

 

4.    Tax System Reliability and Efficiency

The committee will hear a presentation from Economists with the Kem C Gardner Policy Institute regarding their work on tax system reliability and efficiency.

·         Phil Dean, Chief Economist, Kem C Gardner Policy Institute

·         Maddy Oritt, Senior Public Finance Economist, Kem C Gardner Policy Institute

·         Committee discussion

 

5.    Refundable Economic Development Tax Credit (EDTIF)

As part of the 5-year review cycle required by statute, the committee will review the refundable economic development tax credit. The credit is found in Sections 59-7-614.2, 59-10-1107, and 63N-2-1 of the Utah Code.

·         Committee staff

·         Jim Grover, Managing Director of Economic Growth, Governor’s Office of Economic Opportunity

·         Committee discussion/action

 

6.    Nonrefundable Rural Jobs Tax Credit

As part of the 5-year review cycle required by statute, the committee will review the nonrefundable rural jobs tax credit. The credit is found in Sections 59-7-621, 59-10-1038, and 63N-4-3 of the Utah Code.

·         Committee staff

·         Jim Grover, Managing Director of Economic Growth, Governor’s Office of Economic Opportunity

·         Committee discussion/action

 

7.    Refundable Motion Picture Tax Credit

As part of the 5-year review cycle required by statute, the committee will review the refundable motion picture tax credit. The credit is found in Sections 59-7-614.5, 59-10-1108, and 63N-8-104 of the Utah Code.

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

·         Committee discussion/action

 

8.    Statutorily Required Reports

The committee has received a report as required by statute. The report is the:

·         Centrally Assessed Real and Personal Property Taxable Value Report

 

9.    Other Items/Adjourn