S.J.R. 12

1

JOINT RULE RESOLUTION - REVIEW AND
2 FISCAL NOTING OF TAX EXEMPTIONS
3 2003 GENERAL SESSION
4 STATE OF UTAH
5 Sponsor: Lyle W. Hillyard
6 This resolution modifies Joint Rules by establishing a requirement for Utah Tax Review
7 Commission review before bills governing tax exemptions may be considered.
8 This resolution affects legislative rules as follows:
9 ENACTS:
10 JR-4.41
11 Be it resolved by the Legislature of the state of Utah:
12 Section 1. Section JR-4.41 is enacted to read:
13 JR-4.41. Bills Affecting Tax Exemptions.
14 The Legislature may consider a bill that extends or modifies any state sales or income
15 tax credit, exemption, or exclusion to the base only if the Utah Tax Review Commission
16 created in Utah Code Annotated Section 59-1-901 has reviewed the credit, exemption, or
17 exclusion and made a recommendation about it to the Legislature and the Legislative Fiscal
18 Analyst.




Legislative Review Note
as of 2-21-03 3:02 PM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel

*SJR012*