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Revenue and Taxation Interim Committee - September 16, 2025
445 State Capitol
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Chair Eliason called the meeting to order at 1:31 p.m.
Recording 1
Overview of Tax Modifications Bill
Gus Harb presented an overview of the proposed contents of the tax modifications committee bill.
1 - 2026 GS Revenue and Taxation "Omnibus Bill" Overview (OLRGC)
Federal Tax Reform Update
2 - H.R. 1 Tax Provisions Presentation (OLRGC)
Chris Stitt presented an overview of the tax provisions in federal bill H.R. 1 and how those provisions could potentially impact Utah's tax code.
The committee asked questions. Chair Eliason and Chris Stitt responded and continued with the presentation.
The committee asked questions. Chair Eliason, Chris Stitt, and John Valentine, Commissioner, State Tax Commission, responded.
Committee Business
Rep. Ward moved to approve the minutes from the August 20, 2025, meeting.
Local Option Sales Taxes
Rebecca Rockwell, Commissioner, State Tax Commission, provided an overview of the Botanical, Cultural, Recreational, and Zoological Organizations or Facilities (ZAP) and the Rural City Hospital tax. The State Tax Commission discovered an issue regarding the reauthorization of the two taxes.
Cameron Diehl, Executive Director, Utah League of Cities and Towns, provided comments regarding the reauthorization issue the State Tax Commission discovered.
The committee asked questions. Cameron Diehl, Rebecca Rockwell, and Chris Stitt responded.
Billy Hesterman, President, Utah Taxpayers Association, provided a public comment.
The committee discussed next steps for the ZAP and Rural City Hospital taxes.
Draft Legislation: Tax Credit Review Process Amendments
5 - Draft Legislation "Tax Credit Review Process Amendments" (V004)
Andrea Valenti Arthur presented 2026 General Session draft legislation, "Tax Credit Review Process Amendments," which exempts the income tax credit for taxes paid to another state from periodic review by the committee.
Sen. Fillmore assumed the chair.
Rep. Ward moved to favorably recommend as a committee bill, "Tax Credit Review Process Amendments."
Rep. Eliason resumed the chair.
Truth in Taxation
Deanna Herring, Executive Director, State Tax Commission, Jennifer Hansen, Senior Director of Property and Miscellaneous Tax, State Tax Commission, and Joshua Nielsen, Director of Property Tax, State Tax Commission, presented issues the State Tax Commission discovered in regards to the Truth in Taxation process.
The committee asked questions with Jennifer Hansen and Deanna Herring responding. The committee discussed Truth in Taxation.
Public comment was heard from:
Rod Mann, Utah County Auditor, with Chair Eliason asking a question;
Billy Hesterman;
Richard Jaussi, Chief Deputy Auditor, Salt Lake County;
Alison McCoy, Tooele County Auditor;
Todd Hauber, Business Administrator, Granite School District;
Lark Reynolds, Business Administrator, Tooele County School District, with Chair Eliason asking a question; and
Neil Stevens, Business Administrator, Box Elder School District, with Chair Eliason asking a question.
Other Items/Adjourn
Rep. Okerlund moved to adjourn.
Chair Eliason adjourned the meeting at 3:36 p.m.
Committee Business
Committee Business
Federal Tax Reform Update
Federal Tax Reform Update
Draft Legislation: Tax Credit Review Process Amendments
Draft Legislation: Tax Credit Review Process Amendments
Overview of Tax Modifications Bill
Overview of Tax Modifications Bill
Local Option Sales Taxes
Local Option Sales Taxes
Truth in Taxation
Truth in Taxation
Other Items/Adjourn
Other Items/Adjourn
AGENDA
AGENDA
MINUTES
MINUTES
NOTICE
NOTICE
1 - 2026 GS Revenue and Taxation "Omnibus Bill" Overview (OLRGC)
1 - 2026 GS Revenue and Taxation "Omnibus Bill" Overview (OLRGC)
2 - H.R. 1 Tax Provisions (Office of Legislative Research and General Counsel)
2 - H.R. 1 Tax Provisions (Office of Legislative Research and General Counsel)
2 - H.R. 1 Tax Provisions Presentation (OLRGC)
2 - H.R. 1 Tax Provisions Presentation (OLRGC)
4 - Cities with Unauthorized ZAP Taxes (OLRGC)
4 - Cities with Unauthorized ZAP Taxes (OLRGC)
5 - Draft Legislation "Tax Credit Review Process Amendments" (V004)
5 - Draft Legislation "Tax Credit Review Process Amendments" (V004)
6 - 2025 Truth in Taxation Certification Status (OLRGC)
6 - 2025 Truth in Taxation Certification Status (OLRGC)
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