MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Monday, February 12, 2018 • 8:00 a.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Douglas V. Sagers, Vice Chair
Rep. Joel K. Briscoe
Rep. Gage Froerer
Rep. Brian M. Greene
Rep. Ken Ivory
Rep. Brian S. King
Rep. Karianne Lisonbee
Rep. Jefferson Moss
Rep. Tim Quinn
Rep. Robert M. Spendlove

Members Absent:
Rep. Brad R. Wilson

Staff Present:
Mr. Leif G. Elder, Policy Analyst
Ms. An Bradshaw, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.

Chair Eliason called the meeting to order at 8:07 a.m.
1. H.B. 276 Social Security Tax Credit (Westwood, J.)
Rep. Westwood presented the bill to the committee.
Mr. Danny Harris, Advocacy Director, AARP, spoke in favor of the bill.
Ms. Erin Jemison, Director of Public Policy, YWCA, spoke in favor of the bill.
MOTION: Rep. Sagers moved to pass H.B. 276 out favorably. The motion passed with a vote of 9-1-2.
Yeas - 9Nays-1Abs-2
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Ivory
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. King
Rep. B. Greene
Rep. B. Wilson
2. H.B. 277 Nonrefundable Retirement Tax Credits (Westwood, J.)
Rep. Westwood presented the bill with the assistance of Mr. Danny Harris, Advocacy Director, AARP.
MOTION: Rep. Sagers moved to amend H.B. 277. The motion passed with a vote of 11-0-1.
Amendment 1
H.B. 277
Page 1, Lines 13 through 14 
13
                ▸         repeals the requirement that certain retirees be born on or before a certain date to be
14
        eligible for certain nonrefundable retirement tax credits; and

Page 2, Lines 46 through 51 
46
                (c) "Eligible under age 65 retiree" means a claimant, regardless of whether that
47
        claimant is retired, who:
48
                (i) is younger than 65 years of age; { and  }
49
                { [ } (ii) was born on or before December 31, 1952; and
50
        (iii) { ] } { (ii) } has eligible retirement income for the taxable year for which a tax credit is
51
        claimed under this section.

Yeas - 11Nays-0Abs-1
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
MOTION: Rep. Froerer moved to hold H.B. 277. The motion passed with a vote of 10-0-2.
Yeas - 10Nays-0Abs-2
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. J. Moss
Rep. B. Wilson
3. H.B. 304 High Cost Infrastructure Amendments (Owens, D.)
Rep. Owens presented the bill to the committee.
MOTION: Rep. Moss moved to replace H.B. 304 with 1st Substitute H.B. 304. The motion passed with a vote of 11-0-1.
Yeas - 11Nays-0Abs-1
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
MOTION: Rep. Briscoe moved to pass 1st Substitute H.B. 304 out favorably. The motion passed with a vote of 11-0-1.
Yeas - 11Nays-0Abs-1
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. B. Greene
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Wilson
4. H.B. 307 Property Tax Changes (Hawkes, T.)
Rep. Hawkes presented the bill to the committee.
Mr. Kevin Jacobs, Salt Lake County Assessor, spoke in favor of the bill.
Mr. Billy Hesterman, Vice President, Utah Taxpayers Association, spoke in favor of the bill.
Mr. Don Youngblood, citizen, spoke in favor of the bill.
MOTION: Rep. Quinn moved to replace H.B. 307 with 1st Substitute H.B. 307. The motion passed with a vote of 10-0-2.
Yeas - 10Nays-0Abs-2
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Greene
Rep. B. Wilson
MOTION: Rep. Froerer moved to pass 1st Substitute H.B. 307 out favorably. The motion passed with a vote of 10-0-2.
Yeas - 10Nays-0Abs-2
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Greene
Rep. B. Wilson
MOTION: Rep. Moss moved to adjourn. The motion passed with a vote of 10-0-2.
Yeas - 10Nays-0Abs-2
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Spendlove
Rep. B. Greene
Rep. B. Wilson
Chair Eliason adjourned the meeting at 9:16 a.m.