MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE
Friday, February 12, 2021 • 9:00 a.m. • 210 Senate Building


Members Present:
Sen. Daniel McCay, Chair
Sen. Lincoln Fillmore
Sen. Wayne A. Harper
Sen. Don L. Ipson
Sen. Chris H. Wilson

Members Absent:
Sen. Curtis S. Bramble
Sen. Kirk A. Cullimore
Sen. Gene Davis
Sen. Luz Escamilla

Staff Present:
Julie Humberstone, Policy Analyst
Rachel Boe, Committee Secretary

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

Chair McKay called the meeting to order.
MOTION: Sen. Wilson moved to approve the February 4, 2021, minutes. The motion passed with a vote of 4-0-5.
Yeas - 4Nays-0Abs-5
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. W. Harper
1. S.B. 133 Severance Tax Revenue Amendments (Hinkins, D.)
MOTION: Sen. Wilson moved to replace S.B. 133 with 1st Substitute S.B. 133. The motion passed with a vote of 4-0-5.
Yeas - 4Nays-0Abs-5
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. W. Harper
MOTION: Chair McCay moved to amend 1st Substitute S.B. 133 with Amendment #1. The motion passed with a vote of 4-0-5.
Amendment 1
1st Sub. S.B. 133
1.        Page 7, Lines 196 through 197: 
196                 (b) "Aggregate annual mining revenue" means the aggregate annual revenue collected
197         in a fiscal year from taxes imposed under Title 59, Chapter 5, Part 2, Mining Severance Tax , after subtracting the amounts required to be distributed under Section 51-9-305 .

2.        Page 7, Lines 208 through 211: 
208                 (e) "Average aggregate annual mining revenue" means the three-year rolling average of
209         the aggregate annual revenue collected in a fiscal year from the taxes imposed under Title 59,
210         Chapter 5, Part 2, Mining Severance Tax { , } :
(i) after subtracting the amounts required to be distributed under Section 51-9-305; and
(ii) ending in the fiscal year immediately preceding a
211         deposit required by this section.

Yeas - 4Nays-0Abs-5
Sen. L. Fillmore
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. W. Harper
Sen. David Hinkins explained the bill with the assistance of Rikki Hrenko-Browning, President, Utah Petroleum Association.
John Baza, Director, Utah Division of Oil, Gas, and Mining, spoke in favor of the bill.
MOTION: Sen. Wilson moved to pass 1st Substitute S.B. 133 out favorably as amended. The motion passed with a vote of 5-0-4.
Yeas - 5Nays-0Abs-4
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
MOTION: Sen. Fillmore moved to place 1st Substitute S.B. 133 on the Consent Calendar. The motion passed with a vote of 5-0-4.
Yeas - 5Nays-0Abs-4
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
2. S.B. 153 Utah Personal Exemption Amendments (Fillmore, L.)
MOTION: Sen. Fillmore moved to amend S.B. 153 with Amendment #1. The motion passed with a vote of 5-0-4.
Amendment 1
S.B. 153
1.        Page 3, Lines 73 through 75: 
73                 (a) for a claimant who has a single filing status, [$12,000] { $14,879 } $15,095 ;
74                 (b) for a claimant who has a head of household filing status, [$18,000] { $22,318 } $22,643 ; or
75                 (c) for a claimant who has a joint filing status, [$24,000] { $29,758 } $30,190 .

Yeas - 5Nays-0Abs-4
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
Sen. Fillmore explained the bill.
MOTION: Sen. Fillmore moved to pass S.B. 153 out favorably as amended. The motion passed with a vote of 5-0-4.
Yeas - 5Nays-0Abs-4
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla
MOTION: Sen. Fillmore moved to adjourn. The motion passed with a vote of 5-0-4.
Yeas - 5Nays-0Abs-4
Sen. L. Fillmore
Sen. W. Harper
Sen. D. Ipson
Sen. D. McCay
Sen. C. Wilson
Sen. C. Bramble
Sen. K. Cullimore
Sen. G. Davis
Sen. L. Escamilla