MINUTES OF THE
HOUSE REVENUE AND TAXATION STANDING COMMITTEE
Tuesday, January 30, 2024 • 3:40 p.m. • 445 State Capitol


Members Present:
Rep. Steve Eliason, Chair
Rep. Bridger Bolinder, Vice Chair
Rep. Stewart E. Barlow
Rep. Joel K. Briscoe
Rep. Kay J. Christofferson
Rep. Jason B. Kyle
Rep. Doug Owens
Rep. Casey Snider
Rep. Robert M. Spendlove
Rep. Keven J. Stratton
Rep. Mark A. Strong

Members Absent:
Rep. Phil Lyman
Rep. Jefferson Moss

Staff Present:
Chris Stitt, Policy Analyst
Reese Boardman, Committee Secretary

Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
Chair Bolinder called the meeting to order at 3:52 p.m. of January 30, 2024.
MOTION:Rep. Kyle moved to approve the January 25, 2024 minutes.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. J. Kyle
Rep. D. Owens
Rep. M. Strong
Rep. S. Barlow
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
1.H.B. 277 Aviation Fuel Incentive Amendments (Musselman, C.R.)
Rep. Musselman presented the bill.
Benn Buys, Deputy Executive Director, Utah Inland Port Authority, spoke in favor of the bill.
MOTION:Rep. Kyle moved to amend H.B. 277 with Amendment #2.The motion passed with a vote of 7-0-6.
Amendment 2
H.B. 277
1 .        Page 2, Line 40 :  Page 2, Line 40
40                 (h) "Incentive year" means any of the first [10] { 15 } 11 consecutive fiscal years immediately

2 .        Page 3, Line 85 :  Page 3, Line 85
85                 (7) (a) A carrier may receive an aviation fuel incentive for no more than { 15 } 11 consecutive

3 .        Page 4, Line 110 :  Page 4, Line 110
110                 (10) (a) Within 90 days after the end of the { 15th } 11th fiscal year after the base production

4 .        Page 5, Line 125 :  Page 5, Line 125
125                 (d) "Incremental revenue year" means any of the first [10] { 15 } 11 consecutive fiscal years

5 .        Page 5, Line 131 :  Page 5, Line 131
131                 (2) Subject to Subsections (3) and (4), for each of the [10] { 15 } 11 consecutive fiscal years

6 .        Page 5, Line 135 :  Page 5, Line 135
135                 (i) begins on or after July 1, { 2023 } 2022 ; and

Yeas - 7Nays- 0Abs- 6
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. J. Kyle
Rep. D. Owens
Rep. M. Strong
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Rep. Owens moved to pass H.B. 277 out favorably.The motion passed with a vote of 7-0-6.
Yeas - 7Nays- 0Abs- 6
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. J. Kyle
Rep. D. Owens
Rep. M. Strong
Rep. S. Eliason
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
2.H.B. 124 High Cost Infrastructure Development Tax Credit Amendments (Albrecht, C.)
Rep. Albrecht presented the bill with assistance from Brian Somers, Utah Mining Assocation.
Rikki Hrenko-Browning, President, Utah Petroleum Assocation, spoke in favor of the bill.
Abbie Hunsaker, Advisor, Unified Economic Opportunity Commission, spoke in favor of the bill.
Jeff Hartley, Uinta Advantage, spoke in favor of the bill.
MOTION:Rep. Owens moved to replace H.B. 124 with 1st Substitute H.B. 124.The motion passed with a vote of 6-0-7.
Yeas - 6Nays- 0Abs- 7
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. D. Owens
Rep. M. Strong
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. J. Moss
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
MOTION:Rep. Owens moved to pass 1st Substitute H.B. 124 out favorably.The motion passed with a vote of 7-0-6.
Yeas - 7Nays- 0Abs- 6
Rep. S. Barlow
Rep. B. Bolinder
Rep. J. Briscoe
Rep. K. Christofferson
Rep. D. Owens
Rep. C. Snider
Rep. M. Strong
Rep. S. Eliason
Rep. J. Kyle
Rep. P. Lyman
Rep. J. Moss
Rep. R. Spendlove
Rep. K. Stratton
Rep. Christofferson assumed the chair.
3.H.B. 149 Earned Income Tax Credit Amendments (Judkins, M.)
Rep. Judkins presented the bill with assistance from Abdikadir Eftin, Economic Policy Analyst, Voices for Utah's Children.
Malah Armstrong, Vice President, Utah Taxpayers Association, spoke in opposition to the bill.
Jay Blain, Director, Utah Education Association, spoke in favor of the bill.
MOTION:Rep. Briscoe moved to pass H.B. 149 out favorably.The motion failed with a vote of 2-6-5.
Yeas - 2Nays- 6Abs- 5
Rep. J. Briscoe
Rep. S. Eliason
Rep. S. Barlow
Rep. K. Christofferson
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. B. Bolinder
Rep. J. Kyle
Rep. P. Lyman
Rep. J. Moss
Rep. D. Owens
4.S.B. 33 Individual Income Tax Act Amendments (Bramble, C.)
Sen. Bramble presented the bill.
Rebecca Rockwell, Utah State Tax Commission, spoke in favor of the bill.
MOTION:Chair Eliason moved to pass S.B. 33 out favorably.The motion passed with a vote of 8-0-5.
Yeas - 8Nays- 0Abs- 5
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. B. Bolinder
Rep. J. Kyle
Rep. P. Lyman
Rep. J. Moss
Rep. D. Owens
MOTION:Chair Eliason moved to place S.B. 33 on the Consent Calendar.The motion passed with a vote of 8-0-5.
Yeas - 8Nays- 0Abs- 5
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. B. Bolinder
Rep. J. Kyle
Rep. P. Lyman
Rep. J. Moss
Rep. D. Owens
MOTION:Chair Eliason moved to adjourn.The motion passed with a vote of 8-0-5.
Yeas - 8Nays- 0Abs- 5
Rep. S. Barlow
Rep. J. Briscoe
Rep. K. Christofferson
Rep. S. Eliason
Rep. C. Snider
Rep. R. Spendlove
Rep. K. Stratton
Rep. M. Strong
Rep. B. Bolinder
Rep. J. Kyle
Rep. P. Lyman
Rep. J. Moss
Rep. D. Owens
Acting Chair Christofferson adjourned the meeting.