MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 23, 2022 • 4:00 p.m. • 120 Senate Building


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

Members Absent:
Rep. Adam Robertson, Vice Chair

Staff Present:
Kristina King, Policy Analyst
Makelle Wininger, Committee Secretary

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

Acting Chair Lisonbee called the meeting to order at 4:21:35 PM.
1.S.B. 39 Mobile Workforce Income Tax Amendments (Bramble, C.)
Sen. Curtis Bramble presented the bill.
Erica Kenney, Senior Tax Counsel - Western States, Council On State Taxation, commented on the bill.
MOTION:Rep. Barlow moved to pass S.B. 39 out favorably.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. K. Lisonbee
Rep. D. Sagers
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. A. Robertson
Rep. T. Seegmiller
Rep. C. Snider
2.H.B. 373 Convention and Tourism Business Assessment Area Act (Spendlove, R.)
Rep. Spendlove presented the bill with assistance of Nichole Farley, Director of Economic Opportunity, Visit Salt Lake. They responded to questions from the committee.
Scott George, Vice President Hotel Operations, Woodbury Corporation, spoke in favor of the bill.
Chris Erikson, Hotel Manager, The Grand America and The Little America hotels, spoke in favor of the bill.
MOTION:Rep. Eliason moved to amend H.B. 373 with Amendment #1.The motion passed with a vote of 10-0-3.
Amendment 1
H.B. 373
1 .        Page 1, Lines 13 through 15 :  Page 1, Lines 13 through 15
13                 ▸         defines terms;
14                 ▸         allows the legislative body of { a county of the first class } certain counties to designate a convention
15         and tourism business assessment area to levy an assessment on certain lodging

2 .        Page 3, Lines 70 through 72 :  Page 3, Lines 70 through 72
70                 (7) "Municipality" means a city, town, or metro township.
        (8) "Owner" means the owner of a benefitted property, or the authorized agent or employee of the owner.        
71                 { (8) } (9) "Qualified number of owners" means a number of owners of benefitted properties
72         that represents 50% or more of the total assessment amount levied against all benefitted

3 .        Page 3, Lines 76 through 79 :  Page 3, Lines 76 through 79
76         40% of the total assessment amount shall be attributed to that owner.
77                 { (9) } (10) "Specified county" means a county of the first or second class.
78                 { (10) } (11) "Third party administrator" means a private nonprofit organization, primarily
79         engaged in destination marketing and promotion, that enters into a contract with a specified

Yeas - 10Nays- 0Abs- 3
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. M. Strong
Rep. A. Robertson
Rep. C. Snider
Rep. A. Stoddard
MOTION:Rep. Eliason moved to pass H.B. 373 out favorably.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. M. Strong
Rep. A. Robertson
Rep. C. Snider
Rep. A. Stoddard
3.H.B. 444 Income Tax Revisions (Spendlove, R.)
Rep. Spendlove presented the bill with a handout and the assistance of Ginger Chinn, Vice President of Public Policy, Salt Lake Chamber.
HB444 Income Tax Revisions
Susan Speirs, Chief Executive Officer, Utah Association of Certified Public Accountants, spoke in favor of the bill.
MOTION:Rep. Sagers moved to pass H.B. 444 out favorably.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Harrison
Rep. K. Lisonbee
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. A. Robertson
Rep. C. Snider
4.H.B. 311 Alternative Fuel Heavy Equipment Tax Credit (Ballard, M.G.)
Rep. Melissa Ballard presented the bill with assistance of Jill Flygare, Chief Operating Officer, Utah Inland Port Authority, and Brian Somers, President, Utah Mining Association. They responded to questions from the committee.
Rep. Snider resumed the chair.
Bryce Bird, Director, Division of Air Quality, spoke in favor of the bill.
MOTION:Rep. Seegmiller moved to replace 1st Substitute H.B. 311 with H.B. 311.The motion passed with a vote of 10-0-3.
Yeas - 10Nays- 0Abs- 3
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. D. Sagers
Rep. T. Seegmiller
Rep. C. Snider
Rep. A. Stoddard
Rep. M. Strong
Rep. K. Lisonbee
Rep. A. Robertson
Rep. R. Spendlove
MOTION:Rep. Seegmiller moved to pass H.B. 311 out favorably.The motion passed with a vote of 6-4-3.
Yeas - 6Nays- 4Abs- 3
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. T. Seegmiller
Rep. A. Stoddard
Rep. N. Abbott
Rep. D. Sagers
Rep. C. Snider
Rep. M. Strong
Rep. K. Lisonbee
Rep. A. Robertson
Rep. R. Spendlove
5.S.B. 49 State Film Production Incentives Amendments (Winterton, R.)
Sen. Ronald Winterton presented the bill with assistance of two documents and Bruce Adams, Commissioner, San Jaun County.
SB49 Rural Utah Film Coalition
SB49 Rural Utah Needs Kevin Costner's Movies - Deseret News
Lisa Shepherd, member of the public, spoke in favor of the bill.
Roger "Chip" Marce, member of the public, spoke against the bill.
Shalyse Lopez, member of the public, spoke in favor of the bill.
Megan Danner, member of the public, spoke in favor of the bill.
Andy Gant, Commissioner, Kane County, spoke in favor of the bill and responded to a question from the committee.
MOTION:Rep. Eliason moved to pass S.B. 49 out favorably with further discussion from the committee.
Jeff Johnson, President, Motion Picture Association of Utah, responded to questions from the committee.
Rep. Eliason's motion to pass S.B. 49 out favorably passed with a vote 8-1-4.
Yeas - 8Nays- 1Abs- 4
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Harrison
Rep. D. Sagers
Rep. C. Snider
Rep. A. Stoddard
Rep. M. Strong
Rep. K. Lisonbee
Rep. A. Robertson
Rep. T. Seegmiller
Rep. R. Spendlove
MOTION:Rep. Sagers moved to approve the minutes for February 22, 2022.The motion passed with a vote of 8-0-5.
Yeas - 8Nays- 0Abs- 5
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Harrison
Rep. D. Sagers
Rep. C. Snider
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. K. Lisonbee
Rep. A. Robertson
Rep. T. Seegmiller
Rep. R. Spendlove
6.S.B. 174 Pollution Control Equipment Tax Amendments (Vickers, E.)
Sen. Evan Vickers presented the bill with the assistance of Steve Young, Tax Attorney. They responded to questions from the committee.
MOTION:Rep. Strong moved to pass S.B. 174 out favorably.The motion passed with a vote of 7-1-5.
Yeas - 7Nays- 1Abs- 5
Rep. N. Abbott
Rep. S. Barlow
Rep. S. Harrison
Rep. D. Sagers
Rep. C. Snider
Rep. A. Stoddard
Rep. M. Strong
Rep. J. Briscoe
Rep. S. Eliason
Rep. K. Lisonbee
Rep. A. Robertson
Rep. T. Seegmiller
Rep. R. Spendlove
7.H.B. 401 Property Tax Relief Amendments (Waldrip, S.)
Rep. Steve Waldrip presented the bill and responded to questions from the committee.
Tim Funk, Advocate, Crossroads Urban Center, spoke in favor of the bill.
Burt Harvey, Tax Administrator, Utah County and Utah Association of Counties, spoke in favor of the bill.
MOTION:Rep. Strong moved to pass H.B. 401 out favorably.The motion passed with a vote of 7-0-6.
Yeas - 7Nays- 0Abs- 6
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Harrison
Rep. C. Snider
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. K. Lisonbee
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
MOTION:Rep. Strong moved to adjourn.The motion passed with a vote of 7-0-6.
Yeas - 7Nays- 0Abs- 6
Rep. N. Abbott
Rep. S. Barlow
Rep. J. Briscoe
Rep. S. Harrison
Rep. C. Snider
Rep. A. Stoddard
Rep. M. Strong
Rep. S. Eliason
Rep. K. Lisonbee
Rep. A. Robertson
Rep. D. Sagers
Rep. T. Seegmiller
Rep. R. Spendlove
Chair Snider adjourned the meeting at 6:04:51 PM.