MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Friday, February 12, 2021 • 2:00 p.m. • 30 House Building


Members Present:
Rep. Robert M. Spendlove, Chair
Rep. Adam Robertson, Vice Chair
Rep. Nelson T. Abbott
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Steve Eliason
Rep. Suzanne Harrison
Rep. Karianne Lisonbee
Rep. Jefferson Moss
Rep. Douglas V. Sagers
Rep. Travis M. Seegmiller
Rep. Andrew Stoddard
Rep. Mark A. Strong

Staff Present:
Alex R. Janak, Policy Analyst
Jordan Gage, Committee Secretary

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

Chair Spendlove called the meeting to order at 2:02 p.m.
MOTION: Rep. Lisonbee moved to approve the minutes from the February 10, 2021, meeting. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. N. Abbott
Rep. S. Barlow
Rep. S. Harrison
Rep. K. Lisonbee
Rep. J. Moss
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. J. Briscoe
Rep. S. Eliason
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
1. H.B. 91 Tax Credit for Alternative Fuel Heavy Duty Vehicles (Stoddard, A.)
Rep. Stoddard presented the bill.
Committee discussion took place on the bill.
Paul Rogers, Nikola Motor, spoke in favor of the bill.
MOTION: Rep. Harrison moved to amend H.B. 91 with Amendment #2. The motion passed with a vote of 12-0-1.
Amendment 2
H.B. 91
1.        Page 1, Line 19: 
19                 { None } This bill provides retrospective operation.

2.        Page 2, Line 55 through Page 3, Line 65: 
55                 (i) $15,000, if the qualified purchase { of a natural gas heavy duty vehicle } occurs during
56         calendar year { 2020 } 2021 ;
57                 (ii) $13,500, if the qualified purchase occurs during calendar year { 2021 } 2022 ;
58                 (iii) $12,000, if the qualified purchase occurs during calendar year { 2022 } 2023 ;
59                 (iv) $10,500, if the qualified purchase occurs during calendar year { 2023 } 2024 ;
60                 (v) $9,000, if the qualified purchase occurs during calendar year { 2024 } 2025 ;
61                 (vi) $7,500, if the qualified purchase occurs during calendar year { 2025 } 2026 ;
62                 (vii) $6,000, if the qualified purchase occurs during calendar year { 2026 } 2027 ;
63                 (viii) $4,500, if the qualified purchase occurs during calendar year { 2027 } 2028 ;
64                 (ix) $3,000, if the qualified purchase occurs during calendar year { 2028 } 2029 ; and
65                 (x) $1,500, if the qualified purchase occurs during calendar year { 2029 } 2030 ; and

3.        Page 3, Line 85: 
85         certificates that the director issues under this section and Section { 59-10-1033 } 59-10-1033.1 may not exceed

4.        Page 5, Line 151 through Page 6, Line 161: 
151                 (i) $15,000, if the qualified purchase { of a natural gas heavy duty vehicle } occurs during
152         calendar year { 2020 } 2021 ;
153                 (ii) $13,500, if the qualified purchase occurs during calendar year { 2021 } 2022 ;
154                 (iii) $12,000, if the qualified purchase occurs during calendar year { 2022 } 2023 ;
155                 (iv) $10,500, if the qualified purchase occurs during calendar year { 2023 } 2024 ;
156                 (v) $9,000, if the qualified purchase occurs during calendar year { 2024 } 2025 ;
157                 (vi) $7,500, if the qualified purchase occurs during calendar year { 2025 } 2026 ;
158                 (vii) $6,000, if the qualified purchase occurs during calendar year { 2026 } 2027 ;
159                 (viii) $4,500, if the qualified purchase occurs during calendar year { 2027 } 2028 ;
160                 (ix) $3,000, if the qualified purchase occurs during calendar year { 2028 } 2029 ; and
161                 (x) $1,500, if the qualified purchase occurs during calendar year { 2029 } 2030 ; and

5.        Page 7, Line 183: 
183         certificates that the director issues under this section and Section { 59-7-618 } 59-7-618.1 may not exceed

6.        Page 8, Line 235: 
235         2023.
Section 4. Retrospective operation.
This bill has retrospective operation for a taxable year beginning on or after January 1, 2021.

Yeas - 12Nays-0Abs-1
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Harrison
Rep. K. Lisonbee
Rep. J. Moss
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
MOTION: Rep. Harrison moved to pass H.B. 91 out favorably. The motion passed with a vote of 12-1-0.
Yeas - 12Nays-1Abs-0
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. K. Lisonbee
Rep. J. Moss
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
2. H.B. 106 Adoption Tax Credit (Shipp, R.P.)
Rep. Shipp presented the bill.
Rep. Robertson assumed the chair.
Committee discussion took place on the bill.
Maryann Christensen, President, Utah Eagle Forum, Citizens for Strong Families, spoke in favor of the bill.
MOTION: Rep. Lisonbee moved to pass H.B. 106 out favorably. The motion passed with a vote of 12-0-1.
Yeas - 12Nays-0Abs-1
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. K. Lisonbee
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. J. Moss
3. H.B. 153 Energy Storage Asset Tax Credit (Handy, S.)
HB153 Handout
Rep. Handy presented the bill with the assistance of Richard Bell, Director of Incentives, Office of Energy Development.
Committee discussion took place on the bill.
Derek Sawaya, private citizen, spoke in favor of the bill.
Rep. Strong moved to pass H.B. 153 out favorably.
SUBSTITUTE MOTION: Rep. Spendlove moved to go to the next item on the agenda. The substitute motion passed with a vote of 11-1-1.
Yeas - 11Nays-1Abs-1
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. K. Lisonbee
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Harrison
Rep. J. Moss
4. H.B. 140 Income Tax Revenue Amendments (Thurston, N.)
Rep. Thurston presented the bill.
Committee discussion took place on the bill.
Rusty Cannon, Utah Tax Payers Association, spoke in favor of the bill.
MOTION: Rep. Lisonbee moved to pass H.B. 140 out favorably. The motion passed with a vote of 7-5-1.
Yeas - 7Nays-5Abs-1
Rep. N. Abbott
Rep. S. Barlow
Rep. K. Lisonbee
Rep. A. Robertson
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. M. Strong
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. D. Sagers
Rep. A. Stoddard
Rep. J. Moss
MOTION: Rep. Sagers moved to adjourn. The motion passed with a vote of 12-0-1.
Yeas - 12Nays-0Abs-1
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. K. Lisonbee
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. J. Moss
Chair Robertson adjourned the meeting at 3:41 p.m.