First Substitute S.B. 139

1

CLEAN BURNING STOVE TAX CREDIT AMENDMENTS
2 1997 GENERAL SESSION
3 STATE OF UTAH
4 Sponsor: LeRay McAllister
5 AN ACT RELATING TO HEALTH AND ENVIRONMENT; EXTENDING THE NUMBER OF
6 YEARS FOR WHICH A TAX CREDIT IS ALLOWED REGARDING PURCHASE OF
7 WOOD OR PELLET BURNING STOVES.
8 This act affects sections of Utah Code Annotated 1953 as follows:
9 AMENDS:
10 59-7-606, as renumbered and amended by Chapter 169, Laws of Utah 1993
11 59-10-128, as last amended by Chapter 170, Laws of Utah 1993
12 Be it enacted by the Legislature of the state of Utah:
13 Section 1. Section 59-7-606 is amended to read:
14 59-7-606. Credit -- Items using cleaner burning fuels.
15 (1) As used in this section, "board" means the Air Quality Board created under Title 19,
16 Chapter 2, Environmental Quality Code.
17 (2) For tax years beginning on or after January 1, 1992, [and ending December 31, 1997]
18 but prior to January 1, 2003, there is a credit against tax otherwise due under this chapter in an
19 amount equal to 10%, up to a maximum of $50, of the total of both the purchase cost and
20 installation services cost of each pellet burning stove, high mass wood stove, and solid fuel
21 burning device purchased and installed that is certified by the federal Environmental Protection
22 Agency in accordance with test procedures prescribed in 40 C.F.R. Sec. 60.534, including
23 purchase cost and installation service cost of natural gas or propane free standing fireplaces or
24 inserts, but not including fireplace logs.
25 (3) A taxpayer shall provide proof of the purchase of an item for which a credit is allowed
26 under this section by:
27 (a) providing proof to the board in the form it requires by rule;

1 (b) receiving a written statement from the board acknowledging receipt of the proof; and
2 (c) attaching the written statement obtained from the board to the tax return in which the
3 credit is claimed.
4 (4) This credit is allowed only:
5 (a) against any Utah tax owed in the taxable year by the taxpayer; and
6 (b) in the taxable year in which the item is purchased for which the credit is claimed.
7 Section 2. Section 59-10-128 is amended to read:
8 59-10-128. Credit -- Items using cleaner burning fuels.
9 (1) As used in this section, "board" means the Air Quality Board created under Title 19,
10 Chapter 2, [Environmental Quality Code] Air Conservation Act.
11 (2) For tax years beginning on or after January 1, 1992, [and ending December 31, 1997]
12 but prior to January 1, 2003, there is allowed a credit against tax otherwise due under this chapter
13 in an amount equal to 10%, up to a maximum of $50, of the total of both the purchase cost of and
14 installation services cost of each pellet burning stove, high mass wood stove, and solid fuel
15 burning device that is certified by the federal Environmental Protection Agency in accordance with
16 test procedures prescribed in 40 C.F.R. Sec. 60.534, including purchase cost and installation
17 service cost of natural gas or propane free standing fireplaces or inserts, but not including fireplace
18 logs.
19 (3) An individual shall provide proof of the purchase of an item for which a credit is
20 allowed under this section by:
21 (a) providing proof to the board in the form it requires by rule;
22 (b) receiving a written statement from the board acknowledging receipt of the proof; and
23 (c) attaching the written statement obtained from the board to the tax return in which the
24 credit is claimed.
25 (4) This credit is allowed only:
26 (a) against any Utah tax owed in the taxable year by the taxpayer; and
27 (b) in the taxable year in which the item is purchased for which the credit is claimed.
27a Section 3. Coordination Clause
27b h IF THIS BILL AND H.B. 180, SUNSET REAUTHORIZATIONS, BOTH PASS, IT IS THE INTENT OF
27c THE LEGISLATURE THAT THE AMENDMENTS IN THIS BILL TO SUBSECTIONS 59-7-606(2) AND
27d 59-10-128(2) SUPERSEDE THE AMENDMENTS TO THOSE SUBSECTIONS MADE IN H.B. 180. h

lilac-February 28, 1997

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