MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Monday, March 5, 2018 • 10:00 a.m. • 250 State Capitol


Members Present:
Sen. Howard A. Stephenson, Chair
Sen. Curtis S. Bramble
Sen. Jim Dabakis
Sen. Lincoln Fillmore
Sen. Daniel Hemmert
Sen. Deidre M. Henderson
Members Absent:
Sen. Gene Davis
Sen. Wayne A. Harper

Staff Present:
Mr. Leif G. Elder, Policy Analyst
Ms. Nancy Skidmore, Committee Secretary

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

Chair Stephenson called the meeting to order at 10:06 a.m.
MOTION: Sen. Henderson moved to approve the minutes of the March 2, 2018 meeting. The motion passed with a vote of 4-0-4.
Yeas - 4Nays-0Abs-4
Sen. L. Fillmore
Sen. D. Hemmert
Sen. D. Henderson
Sen. H. Stephenson
Sen. C. Bramble
Sen. J. Dabakis
Sen. G. Davis
Sen. W. Harper
1. S.B. 244 Tax Reform Provisions (Stephenson, H.)
Sen. Henderson assumed the chair.
Sen. Stephenson explained the bill with the assistance of Rebecca Rockwell, Utah State Tax Commission.
MOTION: Sen. Stephenson moved to amend S.B. 244 with Amendment #1. The motion passed with a vote of 4-0-4.
Amendment 1
S.B. 244
1.        Page 1, Line 23: 
23                 { None } This bill provides retrospective operation.

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

3.        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

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

5.        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),

6.        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 - 4Nays-0Abs-4
Sen. L. Fillmore
Sen. D. Hemmert
Sen. D. Henderson
Sen. H. Stephenson
Sen. C. Bramble
Sen. J. Dabakis
Sen. G. Davis
Sen. W. Harper
MOTION: Sen. Fillmore moved to pass S.B. 244 out favorably. The motion passed with a vote of 4-0-4.
Yeas - 4Nays-0Abs-4
Sen. L. Fillmore
Sen. D. Hemmert
Sen. D. Henderson
Sen. H. Stephenson
Sen. C. Bramble
Sen. J. Dabakis
Sen. G. Davis
Sen. W. Harper
Sen. Stephenson resumed the chair.
2. 1st Sub. H.B. 148 Tax Revisions (Quinn, T.)
Rep. Quinn explained the bill.
Mr. Bill Tibbits, Associate Director, Crossroads Urban Center, spoke in favor of the bill.
Mr. Bill Germundson, Social Justice Advocate, Crossroads Urban Center, spoke in favor of the bill.
Mr. Dave Davis, President, Utah Food Industries Association, spoke to the bill.
Ms. Melissa Jensen, Outreach Manager, Utahns Against Hunger, spoke in favor of the bill.
Ms. Jean Hill, Government Liaison, Catholic Diocese, spoke in favor of the bill.
Mr. Spencer Nitz, Research Analyst, Utah Taxpayers Association, spoke in opposition to the bill.
MOTION: Sen. Henderson moved to pass 1st Substitute H.B. 148 out favorably. The motion failed with a vote of 2-4-2.
Yeas - 2Nays-4Abs-2
Sen. J. Dabakis
Sen. D. Henderson
Sen. C. Bramble
Sen. L. Fillmore
Sen. D. Hemmert
Sen. H. Stephenson
Sen. G. Davis
Sen. W. Harper
3. H.B. 457 Consumer Ticket Protection Amendments (Wilson, B.)
Sen. Henderson explained the bill.
Ms. Lora Dooley, Senior Manager, North American Government Affairs, eBay, spoke to the bill.
MOTION: Sen. Fillmore moved to pass H.B. 457 out favorably. The motion passed with a vote of 6-0-2.
Yeas - 6Nays-0Abs-2
Sen. C. Bramble
Sen. J. Dabakis
Sen. L. Fillmore
Sen. D. Hemmert
Sen. D. Henderson
Sen. H. Stephenson
Sen. G. Davis
Sen. W. Harper
4. 1st Sub. H.B. 462 Homeless Services Amendments (Eliason, S.)
Rep. Eliason explained the bill.
Ms. Rachel Otto, Director of Government Relations, Utah League of Cities and Towns, spoke in opposition to the bill.
Mr. David Spatafore, Lobbyist, Holliday, South Jordan, Midvale, and South Salt Lake, spoke to the bill.
MOTION: Sen. Dabakis moved to pass 1st Substitute H.B. 462 out favorably. The motion passed with a vote of 5-0-3.
Yeas - 5Nays-0Abs-3
Sen. J. Dabakis
Sen. L. Fillmore
Sen. D. Hemmert
Sen. D. Henderson
Sen. H. Stephenson
Sen. C. Bramble
Sen. G. Davis
Sen. W. Harper
5. H.B. 441 Settlement Agreement Amendments (Knotwell, J.)
Sen. Fillmore explained the bill.
MOTION: Sen. Fillmore moved to pass H.B. 441 out favorably. The motion passed with a vote of 4-1-3.
Yeas - 4Nays-1Abs-3
Sen. J. Dabakis
Sen. L. Fillmore
Sen. D. Henderson
Sen. H. Stephenson
Sen. D. Hemmert
Sen. C. Bramble
Sen. G. Davis
Sen. W. Harper
MOTION: Sen. Henderson moved to adjourn. The motion passed with a vote of 4-0-4.
Yeas - 4Nays-0Abs-4
Sen. J. Dabakis
Sen. L. Fillmore
Sen. D. Henderson
Sen. H. Stephenson
Sen. C. Bramble
Sen. G. Davis
Sen. W. Harper
Sen. D. Hemmert
Chair Stephenson adjourned the meeting at 11:50 a.m.