MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Friday, March 8, 2019 • 4:00 p.m. • 445 State Capitol


Members Present:
Rep. Robert M. Spendlove, Chair
Rep. Tim Quinn, Vice Chair
Rep. Kyle R. Andersen
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Steve Eliason
Rep. Ken Ivory
Rep. Stephanie Pitcher
Rep. Douglas V. Sagers
Rep. Rex P. Shipp
Rep. Andrew Stoddard
Rep. Mark A. Strong

Members Absent:
Rep. Jefferson Moss
Rep. Norman K. Thurston

Staff Present:
Ms. Linda Service, Session Secretary
Mr. Alex R. Janak, Policy Analyst

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

Chair Quinn called the meeting to order at 4:14 p.m.
MOTION: Rep. Spendlove moved to approve the minutes of the March 5, 2019 and March 7, 2019 meetings. The motion passed with a vote of 8-0-6.
Yeas - 8Nays-0Abs-6
Rep. K. Andersen
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Pitcher
Rep. T. Quinn
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. S. Eliason
Rep. K. Ivory
Rep. J. Moss
Rep. D. Sagers
Rep. M. Strong
Rep. N. Thurston
1. 3rd Sub. S.B. 168 Sales and Use Tax Revisions (Bramble, C.)
Sen. Bramble introduced the bill.
Mr. Gary Thorup, eBay, spoke for the bill.
Mr. Joseph Woodbury, Neighbor.com, spoke against the bill.
Mr.Dave Davis, President, Utah Retail Merchants Association, spoke for the bill.
MOTION: Rep. Sagers moved to pass 3rd Substitute S.B. 168 out favorably. The motion passed with a vote of 10-0-4.
Yeas - 10Nays-0Abs-4
Rep. K. Andersen
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. K. Ivory
Rep. J. Moss
Rep. N. Thurston
2. S.B. 211 Tax Administrative Remedies Amendments (Bramble, C.)
Sen. Bramble introduced the bill.
MOTION: Rep. Andersen moved to pass S.B. 211 out favorably. The motion passed with a vote of 10-0-4.
Yeas - 10Nays-0Abs-4
Rep. K. Andersen
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. K. Ivory
Rep. J. Moss
Rep. N. Thurston
MOTION: Rep. Barlow moved to place S.B. 211 on the Consent Calendar. The motion passed with a vote of 10-0-4.
Yeas - 10Nays-0Abs-4
Rep. K. Andersen
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. K. Ivory
Rep. J. Moss
Rep. N. Thurston
S.B. 177 was not discussed
S.B. 179S2 was not discussed
3. H.B. 304 Fossil Fuels Tax Amendments (Briscoe, J.)
Rep. Briscoe introduced the bill with a slide presentation. The handout, "HB304 Carbon Tax Summary (March 5, 2019)," was distributed.
Carbon Tax Summary
Fossil Fuel Tax Amendments
Ms. Jean Hill, Catholic Diocese of Salt Lake City, spoke for the bill.
Mr. Don Albrecht, Director, Western World Development Center, spoke for the bill.
Mr. Anders Hart, Utah State University student, spoke for the bill.
Ms. Piper Christian, Citizens Climate, spoke for the bill.
Ms. Catherine Eslinger, Mormon Women for Ethical Government, spoke for the bill.
Ms. Kathy VanDame, Wasatch Clean Air Coalition, spoke for the bill.
Ms. Ronan Carrier, student, Salt Lake Center for Education, spoke for the bill.
Mr. Bradley Kropp, Citizens Climate, spoke for the bill.
Mr. Charles Ashurst, Citizens Climate, spoke for the bill.
Ms. Carol Straughn, League of Women Voters, spoke for the bill.
Mr. Logan Mitchell, citizen, spoke for the bill.
Ms. Hope Zitting-Goeckeritz, citizen, spoke for the bill.
Ms. Miranda Menzes, citizen, spoke for the bill.
Mr. Jesse Cox, League of Women Voters, spoke for the bill.
Rep. Spendlove moved to hold H.B. 304.
SUBSTITUTE MOTION: Rep. Stoddard moved to pass H.B. 304 out favorably. The substitute motion failed with a vote of 3-8-3.
Yeas - 3Nays-8Abs-3
Rep. J. Briscoe
Rep. S. Pitcher
Rep. A. Stoddard
Rep. K. Andersen
Rep. S. Barlow
Rep. K. Ivory
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. M. Strong
Rep. S. Eliason
Rep. J. Moss
Rep. N. Thurston
Rep. Spendlove's motion to hold H.B. 304passed with a vote 11-0-3.
Yeas - 11Nays-0Abs-3
Rep. K. Andersen
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Ivory
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. J. Moss
Rep. N. Thurston
4. H.B. 446 Truth in Taxation Revisions (Spendlove, R.)
Rep. Spendlove introduced the bill.
Mr. John Valentine, Commissioner, Utah State Tax Commission, spoke to the bill.
MOTION: Rep. Barlow moved to pass H.B. 446 out favorably. The motion passed with a vote of 10-0-4.
Yeas - 10Nays-0Abs-4
Rep. K. Andersen
Rep. S. Barlow
Rep. K. Ivory
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. J. Briscoe
Rep. S. Eliason
Rep. J. Moss
Rep. N. Thurston
MOTION: Rep. Barlow moved to place H.B. 446 on the Consent Calendar. The motion passed with a vote of 10-0-4.
Yeas - 10Nays-0Abs-4
Rep. K. Andersen
Rep. S. Barlow
Rep. K. Ivory
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. J. Briscoe
Rep. S. Eliason
Rep. J. Moss
Rep. N. Thurston
5. H.B. 458 Tax Penalty Amendments (Handy, S.)
Rep. Handy introduced the bill assisted by Mr. Stephen Carver, Carver, Florek and James.
Mr. Valentine spoke to the bill.
MOTION: Rep. Barlow moved to replace H.B. 458 with 1st Substitute H.B. 458. The motion passed with a vote of 11-0-3.
Yeas - 11Nays-0Abs-3
Rep. K. Andersen
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Ivory
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. J. Moss
Rep. N. Thurston
Rep. Shipp moved to pass 1st Substitute H.B. 458 out favorably.
SUBSTITUTE MOTION: Rep. Ivory moved to hold 1st Substitute H.B. 458. The substitute motion passed with a vote of 10-1-3.
Yeas - 10Nays-1Abs-3
Rep. K. Andersen
Rep. J. Briscoe
Rep. K. Ivory
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
Rep. J. Moss
Rep. N. Thurston
MOTION: Rep. Spendlove moved to adjourn. The motion passed with a vote of 11-0-3.
Yeas - 11Nays-0Abs-3
Rep. K. Andersen
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Ivory
Rep. S. Pitcher
Rep. T. Quinn
Rep. D. Sagers
Rep. R. Shipp
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. J. Moss
Rep. N. Thurston
Chair Quinn adjourned the meeting at 5:46 p.m.