MINUTES OF THE
TAX RESTRUCTURING AND EQUALIZATION TASK FORCE
Monday,
December 9, 2019
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5:00 p.m.
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30 House Building
Members Present:
Sen. Lyle W. Hillyard, Chair Rep. Francis D. Gibson, Chair Sen. Curtis S. Bramble Sen. Kirk A. Cullimore Sen. Lincoln Fillmore Sen. Karen Mayne Rep. Joel K. Briscoe Rep. Tim Quinn Rep. Mike Schultz Rep. Robert M. Spendlove
| Mr. Gary Cornia Ms. Kristen Cox Mr. M. Keith Prescott Mr. Steve P. Young
Staff Present:
Mr. Ryan M. Hunter, Policy Analyst Mr. Alex R. Janak, Policy Analyst Ms. Andrea Valenti Arthur, Associate General Counsel Ms. Christine R. Gilbert, Associate General Counsel Mr. Jesse Dowdle, Administrative Assistant
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Note: A copy of related materials and an audio recording of the
meeting can be found at www.le.utah.gov.
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Chair Gibson called the meeting to order. |
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MOTION: Sen. Hillyard moved to approve the minutes.
The motion passed with a vote of 9-0-1.
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Yeas - 9 | Nays-0 | Abs-1 | |
Sen. C. Bramble Rep. J. Briscoe Sen. L. Fillmore Rep. F. Gibson Sen. L. Hillyard Sen. K. Mayne Rep. T. Quinn Rep. M. Schultz Rep. R. Spendlove
| | Sen. K. Cullimore
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Chair Hillyard spoke to the issue of tax restructuring and equalization in regard to newly released revenue estimates. |
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2. Review of Draft Task Force Legislation |
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2 - Tax Restructuring Revisions Summary |
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Alex R. Janak, Policy Analyst, Office of Legislative Research and General Counsel, presented a summary of the draft legislation. |
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Ryan M. Hunter, Policy Analyst, Office of Legislative Research and General Counsel, continued the presentation of the summary of the draft legislation. |
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Jonathan C. Ball, Legislative Fiscal Analyst, discussed the fiscal impacts of the draft legislation and responded to questions from the task force. |
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Thomas Young, Senior Economist, Office of the Legislative Fiscal Analyst, responded to questions from the task force. |
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2 - Draft Legislation, ?Tax Restructuring Revisions? - 2020FL0838, version 13 |
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2 - Tax Restructuring Options Presentation |
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Thomas Young and Jonathan C. Ball presented on the incidence of tax regarding the draft legislation. |
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Andrea Valenti Arthur, Associate General Counsel, Office of Legislative Research and General Counsel, responded to questions from the task force. |
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Alex R. Janak responded to questions. |
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Thomas Young resumed the tax incidence presentation. |
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Jonathan C. Ball responded to questions. |
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Rep. Spendlove spoke to the benefits of the draft legislation for Utah families. |
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John L. Valentine, Chair, Utah State Tax Commission, spoke to the draft legislation, gave recommendations and observations, and responded to questions from the task force. |
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Rep. Schultz presented letters of support from individuals and organizations in regard to the draft legislation and a special session for tax reform. |
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John Nixon spoke in favor of a special session to address tax reform. |
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Cameron Diehl, Utah League of Cities and Towns, expressed gratitude to the transparency of the tax reform process. |
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Travis Wood, People Not Prisons, spoke in favor of the draft legislation. |
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Wayne Wickizer, Justice4All, spoke in opposition to the draft legislation. |
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Todd Losser, Utah Public Employee Association, spoke in favor of the bill. |
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Gale Stradley, Lyft, spoke in opposition to the draft legislation. |
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Wanetta Townsend, Lyft, spoke in opposition to the draft legislation. |
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Rick Larsen, Sutherland Institute, spoke in favor of the draft legislation. |
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Rusty Cannon, Utah Taxpayers Association, spoke in favor of the draft legislation. |
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Jared Walczak, Tax Foundation, spoke in favor of the draft legislation. |
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Craig Bickmore, New Car Dealers of Utah, expressed gratitude to the task force and spoke in favor of the draft legislation. |
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Brent Palmer, Steward Healthcare, spoke in favor of the draft legislation and a special session for tax reform. |
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Christy Vail, Utah Association of Realtors, expressed gratitude and spoke in favor of the draft legislation. |
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Paul Smith, Executive Director, Utah Apartment Association, spoke in favor of the draft legislation and a special session for tax reform. |
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Dave Kallas, Clyde Companies, spoke in favor of the changes made in the current draft legislation and a special session in tax reform, and expressed a desire for time to prepare for proposed changes. |
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Heidi Matthews, Utah Education Association, spoke in opposition to the passage of the draft legislation without additional legislation for public education funding. |
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Bill Tibbitts, Crossroads Urban Center, expressed gratitude for the tax reform process and recommended incorporating provisions to give additional relief in regard to a sales tax on food. |
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Sen. Hillyard assumed the chair. |
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Gay Lynn Bennion spoke in opposition to the draft legislation. |
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Ron Mortensen, Citizens for Tax Fairness, spoke in opposition to the draft legislation. |
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Brett Hastings, Utah Legislative Watch, spoke in opposition to taxation on services within the draft legislation and gave recommendations to fix a structural imbalance. |
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Jim Finley, Finley Resources, spoke in favor of the excise tax on diesel within the draft legislation. |
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Barbara Riddle, President, ChamberWest, spoke in favor of the draft legislation and made recommendations for the final version. |
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Bryan Scott, Publisher, Loyal Perch Media, spoke in support of an exemption on small sales tax collectors. |
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Jonas Rodrigues spoke in opposition to the draft legislation. |
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Michael Packard spoke to funding for state transit. |
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Jessica Bianco spoke in opposition to a special session for tax reform. |
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George Chapman spoke in opposition to the draft legislation and a special session for tax reform. |
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Michael Deily, Utah Citizen's Counsel, recognized the time and effort behind the tax restructuring process and spoke in opposition to addressing tax reform during a special session. |
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Rep. Gibson assumed the chair. |
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Gina Cornia, Utahns Against Hunger, spoke in opposition to the proposed sales tax on food within the draft legislation. |
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Nathan Anderson, Union Pacific Railroad, acknowledged the work of the task force, asked to preserve relevant exemptions, and responded to questions from the task force. |
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Christine R. Gilbert, Associate General Counsel, Office of Legislative Research and General Counsel, responded to questions from the task force. |
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Jacey Skinner, Salt Lake Chamber, offered general support for the draft legislation and gave specific recommendations for task force consideration in regard to tax reform. |
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Weston Saunders, Saunders Outdoor, spoke in favor of the draft legislation and a special session for tax reform. |
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Emma Dugal, Utah Cultural Alliance, spoke in favor of the draft legislation. |
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Matthew Weinstein, Voices for Utah Children, acknowledged the task force's efforts and asked for an automatic inflation adjustment, as well as money earmarked for marketing new tax benefits in the draft legislation. |
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Carly Ferrin spoke in opposition to the draft legislation and a special session for tax reform. |
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Randy Moore, Utah Home Builders, spoke in favor of the draft legislation, generally. |
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Weston Barney, Utah Optometric Association, expressed gratitude for the exemption for medical services and support for the draft legislation. |
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LeAnn Wood, Vice President, Utah PTA, spoke in opposition to the draft legislation in current form. |
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Martin King spoke in opposition to the draft legislation. |
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Samuel Hansen, Salt Lake City Board of Education, spoke in opposition to the draft legislation. |
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Beverly Crangle spoke in opposition to the draft legislation and a special session for tax reform. |
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Curtis Benjamin, Utah Education Association, spoke in opposition to a special session for tax reform. |
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Chair Gibson opened the task force for discussion. |
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MOTION: Sen. Hillyard moved to adopt the draft legislation as a task force recommendation to the full legislature for further consideration.
The motion passed with a vote of 6-3-1.
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Yeas - 6 | Nays-3 | Abs-1 | |
Sen. K. Cullimore Sen. L. Fillmore Rep. F. Gibson Sen. L. Hillyard Rep. M. Schultz Rep. R. Spendlove
| Rep. J. Briscoe Sen. K. Mayne Rep. T. Quinn
| Sen. C. Bramble
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MOTION: Sen. Hillyard moved to adjourn.
The motion passed with a vote of 9-0-1.
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Yeas - 9 | Nays-0 | Abs-1 | |
Rep. J. Briscoe Sen. K. Cullimore Sen. L. Fillmore Rep. F. Gibson Sen. L. Hillyard Sen. K. Mayne Rep. T. Quinn Rep. M. Schultz Rep. R. Spendlove
| | Sen. C. Bramble
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