| Members Present: Sen. Daniel McCay, Chair Rep. Steve Eliason, Chair Sen. Curtis S. Bramble Sen. Lincoln Fillmore Sen. Chris H. Wilson Rep. Stewart E. Barlow Rep. Bridger Bolinder Rep. Brady Brammer Rep. Jennifer Dailey-Provost Rep. Joseph Elison Rep. Marsha Judkins Rep. Jason B. Kyle Rep. Rosemary T. Lesser | Rep. Phil Lyman Rep. Robert M. Spendlove Rep. Keven J. Stratton Rep. Norman K Thurston Members Absent: Sen. Stephanie Pitcher Staff Present: Alex R. Janak, Managing Policy Analyst Chris Stitt, Policy Analyst Andrea Valenti Arthur, Managing Associate General Counsel Gus Harb, Associate General Counsel Victoria Firmage, Administrative Assistant |
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Note: A copy of related materials and an audio recording of the meeting can be found at www.le.utah.gov.
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| Chair Eliason called the meeting to order at 8:36 a.m. |
| 1.Committee Business |
| MOTION:Rep. Barlow moved to approve the minutes of the October 16, 2024, meeting. The motion passed with a vote of 11-0-7. | |||
| Yeas - 11 | Nays- 0 | Abs- 7 | |
| Rep. S. Barlow Rep. B. Bolinder Sen. C. Bramble Rep. S. Eliason Rep. J. Elison Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Brammer Rep. J. Dailey-Provost Sen. L. Fillmore Rep. M. Judkins Sen. D. McCay Sen. S. Pitcher Rep. R. Spendlove |
| 2.Statutorily Required Reports |
| The committee received two statutorily required reports. |
| 2 - Statutorily Required Reports |
| Marlo Oaks, State Treasurer, Utah Office of State Treasurer, presented the Debt Affordability Report. |
| Sen. McCay assumed the chair. |
| The committee asked questions and Marlo Oaks responded. |
| Candice Hasenyager, Director, Division of Water Resources, and David Robertson, Owner, LRB Public Finance Advisors, presented the Water Infrastructure Funding Study Report. |
| The committee commented and asked questions. Candice Hasenyager and David Robertson responded. |
| Chair McCay provided a comment. |
| Chris Stitt showed the committee how to access the statutorily required reports webpage. |
| 3.State Income Tax Amendments - Draft Legislation |
| 3 - Draft Legislation "State Income Tax Amendments" (V009) |
| Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "State Income Tax Amendments (V009)." |
| The committee asked questions and Andrea Valenti Arthur responded. |
| MOTION:Rep. Judkins moved to favorably recommend as a committee bill, "State Income Tax Amendments."The motion passed with a vote of 13-0-5. | |||
| Yeas - 13 | Nays- 0 | Abs- 5 | |
| Rep. S. Barlow Rep. J. Dailey-Provost Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Sen. C. Bramble Rep. B. Brammer Rep. S. Eliason Sen. S. Pitcher |
| 4.Income Tax Credit Review Amendments - Draft Legislation |
| 4 - Draft Legislation "Income Tax Credit Review Amendments" (V007) |
| Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "Income Tax Credit Review Amendments." |
| Chair McCay spoke to "Income Tax Credit Review Amendments." |
| The committee asked questions and Chair McCay responded. |
| MOTION:Rep. Kyle moved to favorably recommend as a committee bill, "Income Tax Credit Review Amendments."The motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. S. Barlow Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Sen. S. Pitcher |
| 5.Sales and Use Tax Act Amendments - Draft Legislation |
| 5 - Draft Legislation "Sales and Use Tax Act Amendments" (V003) |
| Gus Harb provided an overview of 2025 General Session draft legislation, "Sales and Use Tax Act Amendments." |
| MOTION:Rep. Kyle moved to favorably recommend as a committee bill, "Sales and Use Tax Act Amendments."The motion passed with a vote of 12-0-6. | |||
| Yeas - 12 | Nays- 0 | Abs- 6 | |
| Rep. S. Barlow Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Sen. S. Pitcher |
| 6.Property Tax Act Modifications - Draft Legislation |
| 6 - Draft Legislation "Property Tax Act Modifications" (V002) |
| Gus Harb presented an overview of 2025 General Session draft legislation, "Property Tax Act Modifications." |
| Rep. Thurston asked questions. Gus Harb and Rebecca Rockwell, Commissioner, State Tax Commission, responded. |
| Chair McCay provided clarifying information. |
| The committee asked further questions and Rebecca Rockwell responded. |
| MOTION:Rep. Kyle moved to strike the rulemaking provisions from "Property Tax Act Modifications." The committee discussed the motion. |
| Rebecca Rockwell provided clarifying information and the committee continued to discuss the motion. |
| SUBSTITUTE MOTION:Rep. Stratton moved to add a return and report provision to the rulemaking provisions of "Property Tax Act Modifications." The committee discussed. |
| The substitute motion passed with a vote 15-0-3. | |||
| Yeas - 15 | Nays- 0 | Abs- 3 | |
| Rep. S. Barlow Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Rep. S. Eliason Sen. S. Pitcher |
| MOTION:Rep. Stratton moved to favorably recommend as a committee bill, as amended, "Property Tax Act Modifications."The motion passed with a vote of 15-0-3. | |||
| Yeas - 15 | Nays- 0 | Abs- 3 | |
| Rep. S. Barlow Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Rep. S. Eliason Sen. S. Pitcher |
| 7.Vehicle Registration Modifications - Draft Legislation |
| 7 - Draft Legislation "Vehicle Registration Modifications" (V004) |
| Gus Harb presented an overview 2025 General Session draft legislation, "Vehicle Registration Modifications." |
| The committee asked questions. Chair McCay and Gus Harb responded. |
| John Valentine, Commissioner, State Tax Commission, provided clarifying information. |
| The committee continued to discuss "Vehicle Registration Modifications" with John Valentine adding information where necessary. |
| MOTION:Rep. Spendlove moved to favorably recommend as a committee bill, "Vehicle Registration Modifications." The committee discussed the motion. |
| SUBSTITUTE MOTION:Rep. Kyle moved to amend and favorably recommend as a committee bill, "Vehicle Registration Modifications." The committee discussed the substitute motion. |
| The substitute motion passed with a vote 14-2-2. | |||
| Yeas - 14 | Nays- 2 | Abs- 2 | |
| Rep. S. Barlow Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Sen. C. Wilson | Rep. P. Lyman Rep. N. Thurston | Rep. B. Bolinder Sen. S. Pitcher |
| 8.Restaurant Tax Revisions - Draft Legislation |
| 8 - Draft Legislation "Restaurant Tax Revisions" (V006) |
| 8 - Tax Fairness in Food Sales Presentation (Sen. Fillmore) |
| Sen. Fillmore presented an overview of 2025 General Session draft legislation, "Restaurant Tax Revisions." |
| The committee discussed and provided feedback on "Restaurant Tax Revisions." |
| Public comment was heard from: |
| Melva Sine, President, Utah Restaurant Association; and |
| Dave Davis, President, Utah Food Industry Association. |
| The committee asked questions. Melva Sine and Dave Davis responded. |
| Chair McCay provided clarifying information and Dave Davis responded. The committee continued to discuss. |
| Billy Hesterman, President, Utah Taxpayers Association, provided a comment. |
| Sen. Fillmore provided a closing comment. |
| MOTION:Rep. Dailey-Provost moved to favorably recommend as a committee bill, "Restaurant Tax Revisions." The committee discussed the motion. |
| SUBSTITUTE MOTION:Rep. Eliason moved to move to the next agenda item. The committee discussed the underlying motion. |
| The substitute motion passed with a vote 13-0-5. | |||
| Yeas - 13 | Nays- 0 | Abs- 5 | |
| Rep. S. Barlow Sen. C. Bramble Rep. B. Brammer Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. M. Judkins Rep. R. Lesser Sen. D. McCay Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Rep. J. Kyle Rep. P. Lyman Sen. S. Pitcher Rep. K. Stratton |
| 9.Minimum Basic Program Amendments - Draft Legislation |
| 9 - Draft Legislation "Minimum Basic Tax Rate Amendments" (V004) |
| Mike Curtis, Managing Associate General Counsel, Office of Legislative Research and General Counsel, provided an overview of 2025 General Session draft legislation, "Minimum Basic Program Amendments." |
| Todd Hauber, Business Administrator, Granite School District, provided a comment. |
| The committee asked questions. Todd Hauber and Sen. Fillmore responded. |
| Mike Curtis provided an amendment to "Minimum Basic Program Amendments." |
| MOTION:Sen. Bramble moved to amend and favorably recommend as a committee bill, "Minimum Basic Program Amendments." The committee discussed. |
| The motion passed with a vote 12-2-4. | |||
| Yeas - 12 | Nays- 2 | Abs- 4 | |
| Rep. S. Barlow Sen. C. Bramble Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Sen. L. Fillmore Rep. J. Kyle Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. N. Thurston Sen. C. Wilson | Rep. M. Judkins Rep. R. Lesser | Rep. B. Bolinder Rep. B. Brammer Sen. S. Pitcher Rep. K. Stratton |
| 10.Sales and Use Tax Remittance Amendments - Draft Legislation |
| 10 - Draft Legislation "Sales and Use Tax Remittance Amendments" (V000) |
| Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "Sales and Use Tax Remittance Amendments." |
| MOTION:Sen. Bramble moved to favorably recommend as a committee bill, "Sales and Use Tax Remittance Amendments."The motion passed with a vote of 14-0-4. | |||
| Yeas - 14 | Nays- 0 | Abs- 4 | |
| Rep. S. Barlow Sen. C. Bramble Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Rep. B. Brammer Sen. L. Fillmore Sen. S. Pitcher |
| 11.Tax Withholding Amendments - Draft Legislation |
| 11 - Draft Legislation "Tax Withholding Amendments" (V001) |
| Andrea Valenti Arthur provided an overview of 2025 General Session draft legislation, "Tax Withholding Amendments." |
| MOTION:Rep. Judkins moved to favorably recommend as a committee bill, "Tax Withholding Amendments."The motion passed with a vote of 14-0-4. | |||
| Yeas - 14 | Nays- 0 | Abs- 4 | |
| Rep. S. Barlow Sen. C. Bramble Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Rep. B. Brammer Sen. L. Fillmore Sen. S. Pitcher |
| 12.Precious Metals Investment and Administration Amendments - Draft Legislation |
| 12 - Draft Legislation "Precious Metals Investment and Administration Amendments" (V001) |
| Rep. Ken Ivory provided an overview of 2025 General Session draft legislation, "Precious Metals Investment and Administration Amendments." |
| MOTION:Rep. Judkins moved to favorably recommend as a committee bill, "Precious Metals Investment and Administration Amendments."The motion passed with a vote of 14-0-4. | |||
| Yeas - 14 | Nays- 0 | Abs- 4 | |
| Rep. S. Barlow Sen. C. Bramble Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Rep. B. Brammer Sen. L. Fillmore Sen. S. Pitcher |
| 13.Other Items/Adjourn |
| Chair McCay thanked the legislators and staff for their work during the 2024 interim. |
| MOTION:Sen. Bramble moved to adjourn.The motion passed with a vote of 14-0-4. | |||
| Yeas - 14 | Nays- 0 | Abs- 4 | |
| Rep. S. Barlow Sen. C. Bramble Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. M. Judkins Rep. J. Kyle Rep. R. Lesser Rep. P. Lyman Sen. D. McCay Rep. R. Spendlove Rep. K. Stratton Rep. N. Thurston Sen. C. Wilson | Rep. B. Bolinder Rep. B. Brammer Sen. L. Fillmore Sen. S. Pitcher |
| Chair McCay adjourned the meeting 11:27 a.m. |