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Revenue and Taxation Interim Committee - November 27, 2017
445 State Capitol
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Recording 1
Committee Business
Chair Eliason called the meeting to order at 9:15 a.m.
Rep. Lisonbee moved to approve the minutes of the November 15, 2017, meeting.
Certified Tax Rate Amendments
Sen. Bramble presented 2018 General Session draft legislation "Certified Tax Rate Amendments" (2018FL-0685/004).
4 - 2018 General Session draft legislation "Certified Tax Rate Amendments" (2018FL0685)
Ms. Rebecca Rockwell, Commissioner, Utah State Tax Commission, spoke to the bill.
Mr. John Valentine, Chair, Utah State Tax Commission, spoke to the bill.
Questions and comments from the committee.
Sen. Bramble moved to adopt as a committee bill 2018 General Session draft legislation "Certified Tax Rate Amendments" (2018FL-O685/004).
Deadlines for Property Tax Amendments
Sen. David G. Buxton presented 2018 General Session draft legislation "Deadlines for Property Tax Amendments" (2018 FL-0939/0007).
2 - 2018 General Session draft legislation "Deadlines For Property Tax Amendments" (2018FL0939)
Questions and comments from the committee.
Mr. Valentine spoke to the bill and responded to committee questions and comments.
Ms. Rockwell responded to committee questions.
Ms. Jennifer Hansen, Assistant Director, Property Tax Division, Utah State Tax Commission, responded to committee questions.
Homeless Funding
Chair Eliason discussed methods to determine how much money each local government should contribute to fund homeless services, including a method that would base contribution amounts on how much affordable housing is located within a local government's jurisdiction.
Mr. Lincoln Shurtz, Director, External Relations, Utah Association of Counties, further discussed local government funding for homeless services.
Questions and comments from the committee.
Mr. Roger Tew, Executive Director, Utah League of Cities and Towns, clarified issues brought up during the discussion and responded to questions and comments from the committee.
Tax Reform
Sen. Stephenson discussed the format for this agenda item and tax reform, generally.
5a - 2018 General Session draft legislation "Tax Reform" (2018FL0425)
5b - Fiscal Impacts of the Tax Reform Bill
5d - 2008 General Session S.B. 2, "Minimum School Program Budget"
5e - 2008 General Session H.B. 359, "Tax Changes"
Ms. Valenti Arthur began the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 1a - Minimum Basic Tax Rate freeze at .001600 (pages 32-35 of the bill).
Questions and comments from the committee.
Sen. Fillmore discussed legislation that he is working on that may affect 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012).
Questions and comments from the committee.
Sen. Stephenson provided clarification on how much new revenue the draft legislation would raise for education.
Ms. Kelly Slone, President and CEO, BioUtah, addressed 6 - Accountability for income tax credits.
Mr. Lane Beattie, President, Salt Lake Chamber, generally addressed the importance of the current tax reform efforts and responded to questions and comments from the committee.
Questions and comments from the committee.
Mr. Doug Burton, President, Vest Pocket Business Coalition, addressed 10 - Property taxation of business personal property.
Mr. John Lair, President and CEO, Momentum Recycling, addressed 10 - Property taxation of business personal property and requested that the committee consider modifications to the bill.
Ms. Carol Elliot, business owner, Paletti, addressed 10 - Property taxation of business personal property and requested modifications.
Questions and comments from the committee.
Chair Eliason recessed the meeting for a lunch break.
Recording 2
Chair Eliason called the meeting back to order.
Ms. Candace Daly, Utah State Director, National Federation of Independent Business, addressed 10 - Property taxation of business personal property.
Questions and comments from the committee.
Mr. Terry Shoemaker, Executive Director, Utah School Superintendents Association, addressed 1a - Minimum Basic Tax Rate freeze at 01600.
Questions and comments from the committee.
Sen. Stephenson assumed the chair.
Mr. Jay Blain, Director of Policy and Research and UniServ Coordinator, Utah Education Association, spoke of areas of the state that struggle to raise property tax revenue to fund education.
Questions and comments from the committee.
Ms. Valenti Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 1b - Uniform .0025 cap for School Board Local Levy (pages 41-42).
Chair Stephenson discussed 1b - Uniform .0025 cap for School Board Local Levy.
Questions and comments from the committee.
Mr. Shoemaker addressed 1b - Uniform .0025 cap for School Board Local Levy.
Ms. Valenti Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 2 - Truth-in-Taxation newspaper ad changes (pages 55-67).
Ms. Valenti Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 3 - Corporate franchise and income tax obligation (nexus) (pages 70-78).
Questions and comments from the committee.
Ms. Rockwell spoke to the nexus issue and addressed questions and comments from the committee.
Ms. Valenti Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 4 - Elimination of the net operating loss (NOL) carry back (pages 78-79).
Questions and comments from the committee.
Ms. Valenti Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 5 - Corporate apportionment and single sales factor (pages 80-89).
Mr. Billy Hesterman, Vice President, Utah Taxpayers Association, addressed 5 - Corporate apportionment and single sales factor.
5(5) - States that allow Single Sales Apportionment for Corporate Income Tax Calculations [Hesterman]
Ms. Valenti Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 6 - Accountability for income tax credits (pages 99-107, 117-121).
Questions and comments from the committee.
Ms. Rockwell responded to questions regarding 6 - Accountability for income tax credits.
Ms. Valenti Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 7 - Expansion of the manufacturing sales and use tax exemption (pages 191-193 and 215).
Questions and comments from the committee.
Mr. Elder responded to questions regarding availability of data for income tax credits and sales and use tax exemptions.
Mr. Todd R. Bingham, President, Utah Manufacturers Association, spoke to 2018 General Session draft legislation "Tax Reform" (FL-0425/12).
Mr. Tew addressed 7 - Expansion of the manufacturing sales and use tax exemption, stressed the importance of manufacturing, and expressed concerns about the expansion of the sales tax exemption and its impact on local governments.
Mr. J.J. Allen, Assistant City Manager, Clearfield City, expressed concern about expanding the manufacturing sales and use tax exemption and the impact it would have on Clearfield City.
Questions and comments from the committee.
Mr. Tew responded to questions and comments from the committee.
Mr. Hesterman spoke in favor of the bill.
Ms. Halverson continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 8 - Sales taxation of streamed media and amusement devices (pages ??).
Questions and comments from the committee.
Mr. Gary R. Thorup, Tax Attorney, Durham Jones & Pinegar, spoke to 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012).
Questions and comments from the committee.
Mr. Thorup responded to questions and comments from the committee.
Ms. Halverson continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 10 - Property taxation of business personal property (pages ??).
Ms. Halverson continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 9a - Registration fees and road usage charge program for electric vehicles (pages ??).
Ms. Arthur continued the staff presentation of 2018 General Session draft legislation "Tax Reform" (2018FL-0425/012) by reviewing 9b - Electric vehicle tax credits (pages 90-99 and 107-117).
Questions and comments from the committee.
Ms. Elizabeth Waite, Communications and Legislative Analyst, Utah Department of Transportation, responded to questions and comments from the committee.
Ms. Rockwell addressed 10 - Property taxation of business personal property.
Mr. Valentine addressed 10 - Property taxation of business personal property and responded to questions and comments from the committee.
Rep. Eliason resumed the chair.
Questions and comments from the committee.
Other Items/Adjourn
Chair Eliason and Sen. Stephenson thanked Mr. Howe, who is retiring the end of the year, for his 37 years of service to the Legislature and the citizens of Utah.
Chair Eliason adjourned the meeting at 3:40 p.m.
Committee Business
Committee Business
Deadlines for Property Tax Amendments
Deadlines for Property Tax Amendments
Homeless Funding
Homeless Funding
Certified Tax Rate Amendments
Certified Tax Rate Amendments
Tax Reform
Tax Reform
Other Items/Adjourn
Other Items/Adjourn
AGENDA
AGENDA
MINUTES
MINUTES
NOTICE
NOTICE
2 - 2018 General Session draft legislation "Deadlines For Property Tax Amendments" (2018FL0939)
2 - 2018 General Session draft legislation "Deadlines For Property Tax Amendments" (2018FL0939)
4 - 2018 General Session draft legislation "Certified Tax Rate Amendments" (2018FL0685)
4 - 2018 General Session draft legislation "Certified Tax Rate Amendments" (2018FL0685)
5(5) - States that allow Single Sales Apportionment for Corporate Income Tax Calculations [Hesterman]
5(5) - States that allow Single Sales Apportionment for Corporate Income Tax Calculations [Hesterman]
5a - 2018 General Session draft legislation "Tax Reform" (2018FL0425)
5a - 2018 General Session draft legislation "Tax Reform" (2018FL0425)
5b - Fiscal Impacts of the Tax Reform Bill
5b - Fiscal Impacts of the Tax Reform Bill
5c - Individual Income Tax Credits [Utah State Tax Commission]
5c - Individual Income Tax Credits [Utah State Tax Commission]
5d - 2008 General Session S.B. 2, "Minimum School Program Budget"
5d - 2008 General Session S.B. 2, "Minimum School Program Budget"
5e - 2008 General Session H.B. 359, "Tax Changes"
5e - 2008 General Session H.B. 359, "Tax Changes"
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