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Revenue and Taxation Interim Committee - November 20, 2024
445 State Capitol
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Recording 1
Chair Eliason called the meeting to order at 8:36 a.m.
Committee Business
Rep. Barlow moved to approve the minutes of the October 16, 2024, meeting.
Statutorily Required Reports
The committee received two statutorily required reports.
2 - Statutorily Required Reports
Marlo Oaks, State Treasurer, Utah Office of State Treasurer, presented the Debt Affordability Report.
Sen. McCay assumed the chair.
The committee asked questions and Marlo Oaks responded.
Candice Hasenyager, Director, Division of Water Resources, and David Robertson, Owner, LRB Public Finance Advisors, presented the Water Infrastructure Funding Study Report.
The committee commented and asked questions. Candice Hasenyager and David Robertson responded.
Chair McCay provided a comment.
Chris Stitt showed the committee how to access the statutorily required reports webpage.
State Income Tax Amendments - Draft Legislation
3 - Draft Legislation "State Income Tax Amendments" (V009)
Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "State Income Tax Amendments (V009)."
The committee asked questions and Andrea Valenti Arthur responded.
Rep. Judkins moved to favorably recommend as a committee bill, "State Income Tax Amendments."
Income Tax Credit Review Amendments - Draft Legislation
4 - Draft Legislation "Income Tax Credit Review Amendments" (V007)
Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "Income Tax Credit Review Amendments."
Chair McCay spoke to "Income Tax Credit Review Amendments."
The committee asked questions and Chair McCay responded.
Rep. Kyle moved to favorably recommend as a committee bill, "Income Tax Credit Review Amendments."
Sales and Use Tax Act Amendments - Draft Legislation
5 - Draft Legislation "Sales and Use Tax Act Amendments" (V003)
Gus Harb provided an overview of 2025 General Session draft legislation, "Sales and Use Tax Act Amendments."
Rep. Kyle moved to favorably recommend as a committee bill, "Sales and Use Tax Act Amendments."
Property Tax Act Modifications - Draft Legislation
6 - Draft Legislation "Property Tax Act Modifications" (V002)
Gus Harb presented an overview of 2025 General Session draft legislation, "Property Tax Act Modifications."
Rep. Thurston asked questions. Gus Harb and Rebecca Rockwell, Commissioner, State Tax Commission, responded.
Chair McCay provided clarifying information.
The committee asked further questions and Rebecca Rockwell responded.
Rep. Kyle moved to strike the rulemaking provisions from "Property Tax Act Modifications." The committee discussed the motion.
Rebecca Rockwell provided clarifying information and the committee continued to discuss the motion.
Rep. Stratton moved to add a return and report provision to the rulemaking provisions of "Property Tax Act Modifications." The committee discussed.
The substitute motion
Rep. Stratton moved to favorably recommend as a committee bill, as amended, "Property Tax Act Modifications."
Vehicle Registration Modifications - Draft Legislation
7 - Draft Legislation "Vehicle Registration Modifications" (V004)
Gus Harb presented an overview 2025 General Session draft legislation, "Vehicle Registration Modifications."
The committee asked questions. Chair McCay and Gus Harb responded.
John Valentine, Commissioner, State Tax Commission, provided clarifying information.
The committee continued to discuss "Vehicle Registration Modifications" with John Valentine adding information where necessary.
Rep. Spendlove moved to favorably recommend as a committee bill, "Vehicle Registration Modifications." The committee discussed the motion.
Rep. Kyle moved to amend and favorably recommend as a committee bill, "Vehicle Registration Modifications." The committee discussed the substitute motion.
The substitute motion
Restaurant Tax Revisions - Draft Legislation
8 - Draft Legislation "Restaurant Tax Revisions" (V006)
8 - Tax Fairness in Food Sales Presentation (Sen. Fillmore)
Sen. Fillmore presented an overview of 2025 General Session draft legislation, "Restaurant Tax Revisions."
The committee discussed and provided feedback on "Restaurant Tax Revisions."
Public comment was heard from:
Melva Sine, President, Utah Restaurant Association; and
Dave Davis, President, Utah Food Industry Association.
The committee asked questions. Melva Sine and Dave Davis responded.
Chair McCay provided clarifying information and Dave Davis responded. The committee continued to discuss.
Billy Hesterman, President, Utah Taxpayers Association, provided a comment.
Sen. Fillmore provided a closing comment.
Rep. Dailey-Provost moved to favorably recommend as a committee bill, "Restaurant Tax Revisions." The committee discussed the motion.
Rep. Eliason moved to move to the next agenda item. The committee discussed the underlying motion.
The substitute motion
Minimum Basic Program Amendments - Draft Legislation
9 - Draft Legislation "Minimum Basic Tax Rate Amendments" (V004)
Mike Curtis, Managing Associate General Counsel, Office of Legislative Research and General Counsel, provided an overview of 2025 General Session draft legislation, "Minimum Basic Program Amendments."
Todd Hauber, Business Administrator, Granite School District, provided a comment.
The committee asked questions. Todd Hauber and Sen. Fillmore responded.
Mike Curtis provided an amendment to "Minimum Basic Program Amendments."
Sen. Bramble moved to amend and favorably recommend as a committee bill, "Minimum Basic Program Amendments." The committee discussed.
The motion
Sales and Use Tax Remittance Amendments - Draft Legislation
10 - Draft Legislation "Sales and Use Tax Remittance Amendments" (V000)
Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "Sales and Use Tax Remittance Amendments."
Sen. Bramble moved to favorably recommend as a committee bill, "Sales and Use Tax Remittance Amendments."
Tax Withholding Amendments - Draft Legislation
11 - Draft Legislation "Tax Withholding Amendments" (V001)
Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "Tax Withholding Amendments."
Rep. Judkins moved to favorably recommend as a committee bill, "Tax Withholding Amendments."
Precious Metals Investment and Administration Amendments - Draft Legislation
12 - Draft Legislation "Precious Metals Investment and Administration Amendments" (V001)
Rep. Ken Ivory provided an overview of 2025 General Session draft legislation, "Precious Metals Investment and Administration Amendments."
Rep. Judkins moved to favorably recommend as a committee bill, "Precious Metals Investment and Administration Amendments."
Other Items/Adjourn
Chair McCay thanked the legislators and staff for their work during the 2024 interim.
Sen. Bramble moved to adjourn.
Chair McCay adjourned the meeting 11:27 a.m.
Committee Business
Committee Business
Statutorily Required Reports
Statutorily Required Reports
State Income Tax Amendments - Draft Legislation
State Income Tax Amendments - Draft Legislation
Income Tax Credit Review Amendments - Draft Legislation
Income Tax Credit Review Amendments - Draft Legislation
Sales and Use Tax Act Amendments - Draft Legislation
Sales and Use Tax Act Amendments - Draft Legislation
Property Tax Act Modifications - Draft Legislation
Property Tax Act Modifications - Draft Legislation
Vehicle Registration Modifications - Draft Legislation
Vehicle Registration Modifications - Draft Legislation
Restaurant Tax Revisions - Draft Legislation
Restaurant Tax Revisions - Draft Legislation
Minimum Basic Program Amendments - Draft Legislation
Minimum Basic Program Amendments - Draft Legislation
Sales and Use Tax Remittance Amendments - Draft Legislation
Sales and Use Tax Remittance Amendments - Draft Legislation
Tax Withholding Amendments - Draft Legislation
Tax Withholding Amendments - Draft Legislation
Precious Metals Investment and Administration Amendments - Draft Legislation
Precious Metals Investment and Administration Amendments - Draft Legislation
Other Items/Adjourn
Other Items/Adjourn
AGENDA
AGENDA
MINUTES
MINUTES
NOTICE
NOTICE
2 - Statutorily Required Reports
2 - Statutorily Required Reports
3 - Draft Legislation "State Income Tax Amendments" (V008)
3 - Draft Legislation "State Income Tax Amendments" (V008)
3 - Draft Legislation "State Income Tax Amendments" (V009)
3 - Draft Legislation "State Income Tax Amendments" (V009)
4 - Draft Legislation "Income Tax Credit Review Amendments" (V007)
4 - Draft Legislation "Income Tax Credit Review Amendments" (V007)
5 - Draft Legislation "Sales and Use Tax Act Amendments" (V003)
5 - Draft Legislation "Sales and Use Tax Act Amendments" (V003)
6 - Draft Legislation "Property Tax Act Modifications" (V002)
6 - Draft Legislation "Property Tax Act Modifications" (V002)
6 - Amended Draft Legislation "Property Tax Act Modifications" (V002)
6 - Amended Draft Legislation "Property Tax Act Modifications" (V002)
7 - Draft Legislation "Vehicle Registration Modifications" (V004)
7 - Draft Legislation "Vehicle Registration Modifications" (V004)
7 - Amended Draft Legislation "Vehicle Registration Modifications" (V007)
7 - Amended Draft Legislation "Vehicle Registration Modifications" (V007)
8 - Draft Legislation "Restaurant Tax Revisions" (V006)
8 - Draft Legislation "Restaurant Tax Revisions" (V006)
8 - Tax Fairness in Food Sales Presentation (Sen. Fillmore)
8 - Tax Fairness in Food Sales Presentation (Sen. Fillmore)
9 - Draft Legislation "Minimum Basic Tax Rate Amendments" (V004)
9 - Draft Legislation "Minimum Basic Tax Rate Amendments" (V004)
9 - Amended Draft Legislation "Minimum Basic Program Amendments" (V005)
9 - Amended Draft Legislation "Minimum Basic Program Amendments" (V005)
10 - Draft Legislation "Sales and Use Tax Remittance Amendments" (V000)
10 - Draft Legislation "Sales and Use Tax Remittance Amendments" (V000)
11 - Draft Legislation "Tax Withholding Amendments" (V001)
11 - Draft Legislation "Tax Withholding Amendments" (V001)
12 - Draft Legislation "Precious Metals Investment and Administration Amendments" (V001)
12 - Draft Legislation "Precious Metals Investment and Administration Amendments" (V001)
Recording 1 -
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