MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Monday, March 5, 2018 • 4:00 p.m. • 445 State Capitol


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

Members Absent:
Rep. Brian M. Greene
Rep. Daniel McCay
Rep. Robert M. Spendlove
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 Sagers called the meeting to order at 4:16 p.m.
MOTION: Rep. Moss moved to approve the minutes of the March 1, 2018 meeting. The motion passed with a vote of 7-0-6.
Yeas - 7Nays-0Abs-6
Rep. J. Briscoe
Rep. G. Froerer
Rep. K. Ivory
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. S. Eliason
Rep. B. Greene
Rep. B. King
Rep. D. McCay
Rep. R. Spendlove
Rep. B. Wilson
1. S.B. 221 Property Tax Abatement for Indigents (Henderson, D.)
Sen. Deidre M. Henderson presented the bill.
MOTION: Rep. Moss moved to pass S.B. 221 out favorably. The motion passed with a vote of 7-0-6.
Yeas - 7Nays-0Abs-6
Rep. J. Briscoe
Rep. G. Froerer
Rep. K. Ivory
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. S. Eliason
Rep. B. Greene
Rep. B. King
Rep. D. McCay
Rep. R. Spendlove
Rep. B. Wilson
MOTION: Rep. Quinn moved to place S.B. 221 on the Consent Calendar. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. J. Briscoe
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. S. Eliason
Rep. B. Greene
Rep. D. McCay
Rep. R. Spendlove
Rep. B. Wilson
MOTION: Rep. Moss moved to approve the minutes of the February 27, 2018 meeting. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. J. Briscoe
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. J. Moss
Rep. T. Quinn
Rep. D. Sagers
Rep. S. Eliason
Rep. B. Greene
Rep. D. McCay
Rep. R. Spendlove
Rep. B. Wilson
2. 1st Sub. S.B. 172 Medicaid Waiver Amendments (Hemmert, D.)
Sen. Daniel Hemmert presented the bill.
Mr. Nathan Checketts, Deputy Director, Department of Health, spoke to the bill.
Mr. Stan Rasmussen, Sutherland Institute, spoke in favor of the bill.
Mr. Lincoln Nehring, Voices for Utah Children, spoke to the bill.
Mr. Danny Harris, Director of Advocacy, AARP Utah, spoke in opposition to the bill.
Mr. Andrew Riggle, Disability Law Center, spoke in opposition to the bill.
Dr. Bill Cosgrove, Pediatrician, spoke in opposition to the bill.
Ms. Stacy Stanford, Health Policy Analyst, Utah Health Policy Project, spoke in opposition to the bill.
Mr. Ryan Jensen, Mental Health Care Advocate, spoke in opposition to the bill.
Ms. Pamela Atkinson, Community Advocate, spoke in opposition to the bill.
MOTION: Rep. Eliason moved to replace 1st Substitute S.B. 172 with 2nd Substitute S.B. 172. The motion passed with a vote of 9-0-4.
Yeas - 9Nays-0Abs-4
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. B. Greene
Rep. D. McCay
Rep. R. Spendlove
Rep. B. Wilson
Rep. Adam Robertson summarized the bill for Sen. Hemmert.
MOTION: Rep. Froerer moved to move to the next item on the agenda. The motion passed with a vote of 9-0-4.
Yeas - 9Nays-0Abs-4
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. B. Greene
Rep. D. McCay
Rep. R. Spendlove
Rep. B. Wilson
3. H.B. 486 Tax Reform Amendments (Eliason, S.)
Rep. Eliason presented the bill with the assistance of Mr. John Valentine, Chair, Utah State Tax Commission
MOTION: Rep. Eliason moved to amend H.B. 486 with Amendment #1. The motion passed with a vote of 8-0-5.
Amendment 1
H.B. 486
1.        Page 1, Line 9: 
9                 This bill amends provisions related to federal tax reform. { . }

2.        Page 1, Line 23: 
23                 { None } This bill provides retrospective operation.

3.        Page 3, Line 61: 
61         credit under { Subsection } Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year

4.        Page 4, Lines 96 through 97: 
96                 (b) a dependent with respect to whom another individual claims a tax credit under
97         { Subsection } Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which

5.        Page 4, Line 111: 
111                 (i) is authorized to make an election under { Subsection } Section 965(h), Internal Revenue Code; and

6.        Page 4, Lines 114 through 116: 
114                 (b) for a tax year in which a corporation makes an election under { Subsection } Section 965(h),
115         Internal Revenue Code, for purposes of the corporation's federal income tax { ;   } .
116                 (3) The same provisions that apply to an election made under { Subsection } Section 965(h),

7.        Page 9, Line 255: 
255         spouse may not be considered in determining domicile in this state.
        Section 5. Retrospective operation.
        (1) Except as provided in Subsection (2), this bill has retrospective operation beginning on January 1, 2018.
        (2) The amendments to Sections 59-7-118 and 59-10-136 have retrospective operation for a taxable year beginning on or after January 1, 2018.

Yeas - 8Nays-0Abs-5
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. T. Quinn
Rep. D. Sagers
Rep. B. Greene
Rep. D. McCay
Rep. J. Moss
Rep. R. Spendlove
Rep. B. Wilson
MOTION: Rep. Quinn moved to pass H.B. 486 out favorably. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. T. Quinn
Rep. D. Sagers
Rep. B. Greene
Rep. D. McCay
Rep. J. Moss
Rep. R. Spendlove
Rep. B. Wilson
MOTION: Rep. Eliason moved to adjourn. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. J. Briscoe
Rep. S. Eliason
Rep. G. Froerer
Rep. K. Ivory
Rep. B. King
Rep. K. Lisonbee
Rep. T. Quinn
Rep. D. Sagers
Rep. B. Greene
Rep. D. McCay
Rep. J. Moss
Rep. R. Spendlove
Rep. B. Wilson
Chair Sagers adjourned the meeting at 5:15 p.m.