MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Tuesday, February 23, 2021 • 8:00 a.m. • 30 House Building


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

Members Absent:
Rep. Adam Robertson, Vice Chair
Rep. Steve Eliason
Rep. Jefferson Moss

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 8:08 a.m.
MOTION: Rep. Strong moved to approve the minutes from the February 18, 2021, meeting. The motion passed with a vote of 7-0-6.
Yeas - 7Nays-0Abs-6
Rep. N. Abbott
Rep. S. Harrison
Rep. K. Lisonbee
Rep. D. Sagers
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. J. Moss
Rep. A. Robertson
Rep. T. Seegmiller
1. H.B. 320 Enterprise Zone Tax Credit Amendments (Sagers, D.)
Rep. Sagers presented the bill.
Committee discussion took place on the bill.
Rikki Hrenko-Browning, President, Utah Petroleum Association, spoke in favor of the bill.
MOTION: Rep. Sagers moved to amend H.B. 320 with Amendment #2. The motion passed with a vote of 7-0-6.
Amendment 2
H.B. 320
1.        Page 1, Lines 14 through 15: 
14                         •         produce or process { from a renewable source, } hydrogen for use as fuel; or
15                         •         distribute or dispense hydrogen fuel { produced from a renewable energy source } ;

2.        Page 4, Line 102: 
102         Interim Committee's study under Subsection { 59-7-164.10(6) } 59-7-614.10(6) ; and

3.        Page 10, Lines 285 through 288: 
285                 (i) to produce or process { , from a renewable energy source, as defined in Section
286         54-17-601, } hydrogen for use as a fuel; or
287                 (ii) to distribute or dispense hydrogen fuel { produced from a renewable energy source,
288         as defined in Section 54-17-601 } .

Yeas - 7Nays-0Abs-6
Rep. N. Abbott
Rep. S. Harrison
Rep. K. Lisonbee
Rep. D. Sagers
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. J. Moss
Rep. A. Robertson
Rep. T. Seegmiller
MOTION: Rep. Harrison moved to pass H.B. 320 out favorably. The motion passed with a vote of 6-2-5.
Yeas - 6Nays-2Abs-5
Rep. N. Abbott
Rep. S. Harrison
Rep. K. Lisonbee
Rep. D. Sagers
Rep. R. Spendlove
Rep. A. Stoddard
Rep. T. Seegmiller
Rep. M. Strong
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. J. Moss
Rep. A. Robertson
2. 3rd Sub. S.B. 18 Property Tax Exemption Amendments (Harper, W.)
Sen. Harper presented the bill.
Committee discussion took place on the bill.
Rusty Cannon, Vice President, Utah Tax Payers Association, spoke in favor of the bill.
Steve Hunter, Utah Association of Counties, spoke to the bill.
Candace Daly, State Director, National Federation of Independent Business, spoke to the bill.
MOTION: Rep. Lisonbee moved to replace 3rd Substitute S.B. 18 with 4th Substitute S.B. 18. The motion passed with a vote of 6-2-5.
Yeas - 6Nays-2Abs-5
Rep. N. Abbott
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. M. Strong
Rep. J. Briscoe
Rep. A. Stoddard
Rep. S. Barlow
Rep. S. Eliason
Rep. S. Harrison
Rep. J. Moss
Rep. A. Robertson
MOTION: Rep. Lisonbee moved to pass 4th Substitute S.B. 18 out favorably. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. N. Abbott
Rep. J. Briscoe
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
Rep. S. Harrison
Rep. J. Moss
Rep. A. Robertson
3. S.B. 11 Retirement Income Tax Amendments (Harper, W.)
Sen. Harper presented the bill.
Committee discussion took place on the bill.
MOTION: Rep. Lisonbee moved to replace S.B. 11 with 2nd Substitute S.B. 11. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. N. Abbott
Rep. J. Briscoe
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
Rep. S. Harrison
Rep. J. Moss
Rep. A. Robertson
MOTION: Rep. Strong moved to pass 2nd Substitute S.B. 11 out favorably. The motion passed with a vote of 8-0-5.
Yeas - 8Nays-0Abs-5
Rep. N. Abbott
Rep. J. Briscoe
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
Rep. S. Harrison
Rep. J. Moss
Rep. A. Robertson
4. S.B. 153 Utah Personal Exemption Amendments (Fillmore, L.)
Sen. Fillmore presented the bill.
Committee discussion took place on the bill.
MOTION: Rep. Strong moved to pass S.B. 153 out favorably. The motion passed with a vote of 6-1-6.
Yeas - 6Nays-1Abs-6
Rep. N. Abbott
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. J. Briscoe
Rep. S. Barlow
Rep. S. Eliason
Rep. S. Harrison
Rep. K. Lisonbee
Rep. J. Moss
Rep. A. Robertson
5. 1st Sub. S.B. 133 Severance Tax Revenue Amendments (Hinkins, D.)
Sen. Hinkins presented the bill with the assistance of Rikki Hrenko-Browning, President, Utah Petroleum Association.
Committee discussion took place on the bill.
Rep. Steve Lund, S.B. 133 House Floor Sponsor, spoke in favor of the bill.
MOTION: Rep. Strong moved to pass 1st Substitute S.B. 133 out favorably. The motion passed with a vote of 7-2-4.
Yeas - 7Nays-2Abs-4
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Lisonbee
Rep. D. Sagers
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. N. Abbott
Rep. T. Seegmiller
Rep. S. Eliason
Rep. S. Harrison
Rep. J. Moss
Rep. A. Robertson
MOTION: Rep. Sagers moved to adjourn. The motion passed with a vote of 9-0-4.
Yeas - 9Nays-0Abs-4
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. S. Harrison
Rep. J. Moss
Rep. A. Robertson
Chair Spendlove adjourned the meeting at 9:10 a.m.