MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Wednesday, February 22, 2023 • 4:00 p.m. • 445 State Capitol


Members Present:
Rep. Brady Brammer, Vice Chair
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Marsha Judkins
Rep. Doug Owens
Rep. Mark A. Strong

Members Absent:
Rep. Steve Eliason, Chair
Rep. Kay J. Christofferson
Rep. Phil Lyman
Rep. Jefferson Moss
Rep. Casey Snider
Rep. Robert M. Spendlove
Rep. Keven J. Stratton

Staff Present:
Chris Stitt, 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.
Rep. Brammer assumed the chair at 4:08 p.m.
Chair Brammer called the meeting to order at 4:08 p.m.
1.H.B. 460 Settlement Fund Amendments (Ward, R.)
Rep. Raymond Ward presented the bill with the assistance of Jacob Hart, Deputy Director, Utah Department of Commerce.
MOTION:Rep. Briscoe moved to amend H.B. 460 with Amendment #1.The motion passed with a vote of 6-0-7.
Amendment 1
H.B. 460
1 .        Page 2, Lines 31 through 34 :  Page 2, Lines 31 through 34
31                 (1) There is created within the General Fund a restricted account known as the
32         "Electronic Cigarette Substance and Nicotine Product { Tax } Proceeds Restricted Account."
33                 (2) The Electronic Cigarette Substance and Nicotine Product { Tax } Proceeds Restricted Account
34         consists of:

2 .        Page 2, Lines 36 through 40 :  Page 2, Lines 36 through 40
36                 (b) all money received by the attorney general or the Department of Commerce as a
37         result of any judgment, settlement, or compromise of claims pertaining to alleged violations of
38         law related to the manufacture, marketing, distribution, or sale of electronic cigarette products,
39         as defined in Section 76-10-101 { , } :
(i) if the total amount of the judgment, settlement, or
40         compromise received by the state exceeds $1,000,000; and
(ii) after reimbursement to the attorney general and the Department of Commerce for expenses related to the matters described in this Subsection (2)(b); and

3 .        Page 2, Line 44 :  Page 2, Line 44
44         Substance and Nicotine Product { Tax } Proceeds Restricted Account:

4 .        Page 3, Line 84 :  Page 3, Line 84
84         Substance and Nicotine Product { Tax } Proceeds Restricted Account after the distribution described in

Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Rep. Briscoe moved to pass H.B. 460 out favorably.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
2.1st Sub. S.B. 115 Notice of Tax Sale Requirements (Grover, K.)
Sen. Keith Grover presented the bill with the assistance of Richard Jaussi, Chief Deputy Auditor, Salt Lake County.
MOTION:Chair Brammer moved to amend 1st Substitute S.B. 115 with Amendment #1.The motion passed with a vote of 6-0-7.
Amendment 1
1st Sub. S.B. 115
1 .        Page 3, Lines 68 through 70 :  Page 3, Lines 68 through 70
68                 (ii) advertising the date of the tax sale and the web address for the notice described in
69         Subsection (3)(a)(i) in a newspaper published and having general circulation in the county at
70         least four weeks before the date of the sale { the following information } ; or

Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Rep. Strong moved to pass 1st Substitute S.B. 115 out favorably.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Rep. Barlow moved to place 1st Substitute S.B. 115 on the Consent Calendar.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
3.S.B. 203 Corporate Tax Amendments (Bramble, C.)
Sen. Curtis Bramble presented the bill and responded to questions from the committee.
MOTION:Rep. Judkins moved to pass S.B. 203 out favorably.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Chair Brammer moved to place S.B. 203 on the Consent Calendar.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Rep. Barlow moved to adjourn.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Brammer
Rep. J. Briscoe
Rep. M. Judkins
Rep. D. Owens
Rep. M. Strong
Rep. K. Christofferson
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Chair Brammer adjourned the meeting at 4:25 p.m.
NOTE: H.B. 0454 was not discussed in the meeting.