| Members Present: Sen. Daniel McCay, Chair Rep. Steve Eliason, Chair Sen. Lincoln Fillmore Sen. Jen Plumb Sen. Chris H. Wilson Rep. Stewart E. Barlow Rep. Jill Koford Rep. Jason B. Kyle Rep. Tracy J. Miller Rep. Hoang Nguyen Rep. Clinton D. Okerlund Rep. Nicholeen P. Peck | Rep. Lisa Shepherd Rep. Raymond P. Ward Rep. Doug Welton Members Absent: Sen. Kirk A. Cullimore Rep. Jennifer Dailey-Provost Rep. Joseph Elison Staff Present: Chris Stitt, Policy Analyst Andrea Valenti Arthur, Managing Associate General Counsel Gus Harb, Senior Associate General Counsel Victoria Firmage, Administrative Assistant Team Lead |
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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 1:31 p.m. |
| 1.Overview of Tax Modifications Bill |
| Gus Harb presented an overview of the proposed contents of the tax modifications committee bill. |
| 1 - 2026 GS Revenue and Taxation "Omnibus Bill" Overview (OLRGC) |
| 2.Federal Tax Reform Update |
| 2 - H.R. 1 Tax Provisions Presentation (OLRGC) |
| Chris Stitt presented an overview of the tax provisions in federal bill H.R. 1 and how those provisions could potentially impact Utah's tax code. |
| The committee asked questions. Chair Eliason and Chris Stitt responded and continued with the presentation. |
| The committee asked questions. Chair Eliason, Chris Stitt, and John Valentine, Commissioner, State Tax Commission, responded. |
| 3.Committee Business |
| MOTION:Rep. Ward moved to approve the minutes from the August 20, 2025, meeting.The motion passed with a vote of 10-0-8. | |||
| Yeas - 10 | Nays- 0 | Abs- 8 | |
| Rep. S. Barlow Rep. S. Eliason Rep. J. Koford Rep. J. Kyle Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Sen. J. Plumb Rep. L. Shepherd Rep. R. Ward | Sen. K. Cullimore Rep. J. Dailey-Provost Rep. J. Elison Sen. L. Fillmore Sen. D. McCay Rep. N. Peck Rep. D. Welton Sen. C. Wilson |
| 4.Local Option Sales Taxes |
| Rebecca Rockwell, Commissioner, State Tax Commission, provided an overview of the Botanical, Cultural, Recreational, and Zoological Organizations or Facilities (ZAP) and the Rural City Hospital tax. The State Tax Commission discovered an issue regarding the reauthorization of the two taxes. |
| Cameron Diehl, Executive Director, Utah League of Cities and Towns, provided comments regarding the reauthorization issue the State Tax Commission discovered. |
| The committee asked questions. Cameron Diehl, Rebecca Rockwell, and Chris Stitt responded. |
| Billy Hesterman, President, Utah Taxpayers Association, provided a public comment. |
| The committee discussed next steps for the ZAP and Rural City Hospital taxes. |
| 5.Draft Legislation: Tax Credit Review Process Amendments |
| 5 - Draft Legislation "Tax Credit Review Process Amendments" (V004) |
| Andrea Valenti Arthur presented 2026 General Session draft legislation, "Tax Credit Review Process Amendments," which exempts the income tax credit for taxes paid to another state from periodic review by the committee. |
| Sen. Fillmore assumed the chair. |
| MOTION:Rep. Ward moved to favorably recommend as a committee bill, "Tax Credit Review Process Amendments."The motion passed with a vote of 10-0-8. | |||
| Yeas - 10 | Nays- 0 | Abs- 8 | |
| Rep. S. Barlow Rep. S. Eliason Sen. L. Fillmore Rep. J. Koford Rep. J. Kyle Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Rep. L. Shepherd Rep. R. Ward | Sen. K. Cullimore Rep. J. Dailey-Provost Rep. J. Elison Sen. D. McCay Rep. N. Peck Sen. J. Plumb Rep. D. Welton Sen. C. Wilson |
| Rep. Eliason resumed the chair. |
| 6.Truth in Taxation |
| Deanna Herring, Executive Director, State Tax Commission, Jennifer Hansen, Senior Director of Property and Miscellaneous Tax, State Tax Commission, and Joshua Nielsen, Director of Property Tax, State Tax Commission, presented issues the State Tax Commission discovered in regards to the Truth in Taxation process. |
| The committee asked questions with Jennifer Hansen and Deanna Herring responding. The committee discussed Truth in Taxation. |
| Public comment was heard from: |
| Rod Mann, Utah County Auditor, with Chair Eliason asking a question; |
| Billy Hesterman; |
| Richard Jaussi, Chief Deputy Auditor, Salt Lake County; |
| Alison McCoy, Tooele County Auditor; |
| Todd Hauber, Business Administrator, Granite School District; |
| Lark Reynolds, Business Administrator, Tooele County School District, with Chair Eliason asking a question; and |
| Neil Stevens, Business Administrator, Box Elder School District, with Chair Eliason asking a question. |
| 7.Other Items/Adjourn |
| MOTION:Rep. Okerlund moved to adjourn.The motion passed with a vote of 13-0-5. | |||
| Yeas - 13 | Nays- 0 | Abs- 5 | |
| Rep. S. Barlow Sen. L. Fillmore Rep. J. Koford Rep. J. Kyle Sen. D. McCay Rep. T. Miller Rep. H. Nguyen Rep. C. Okerlund Rep. N. Peck Sen. J. Plumb Rep. L. Shepherd Rep. D. Welton Sen. C. Wilson | Sen. K. Cullimore Rep. J. Dailey-Provost Rep. S. Eliason Rep. J. Elison Rep. R. Ward |
| Chair Eliason adjourned the meeting at 3:36 p.m. |