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MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE MEETING
FRIDAY, JANUARY 30, 2009, 2:15 P.M.
ROOM 250, STATE CAPITOL


Members Present:    Sen. Wayne L. Niederhauser, Chair     Sen. Howard A. Stephenson
    Sen. Dennis Stowell
    Sen. John Valentine
    Sen. Brent Goodfellow
    Sen. Ross Romero

Members Excused:    Sen. Curtis S. Bramble
    
Staff Present:    Bryant Howe, Asst. Dir., Office of Leg. Research & Gen. Counsel
    Nicholle Heidrich , Committee Secretary
    
Public Speakers Present:    Sen. Allen Christensen
    Scott Brown, American Heart Association
    Michael Siler, American Cancer Society
    Tom Lovely, United Way
    Mary Beckerly, Exec. Director, Huntsman Cancer Institute
    Laura Paulachek, AARP Utah
    Liz Zitner, Utah PTA
    Allen Pruz, Community Health
    Marilyn Simister, Utah PTA
    Ron Mortensen, Citizens for Tax Fairness
    Royce Van Tassel, Taxpayer Association
    Jim Olsen, Food & Retail Merchants
    Janet Bingham , President, Huntsman Cancer Institute Foundation
    Gary Thorup, Holme, Roberts, and Owen
    Keith Prescott, Chair, Utah Tax Review Commission
    Ms. Lynn Solarczyk, Utah State Tax Commission
    Dee Talbot, Utah State Tax Commission
    
A list of visitors and a copy of handouts are filed with the Committee minutes.

Chair Valentine called the meeting to order at 2:30 p.m.

1.     S.B. 047 - Grant in Lieu of Property Taxes Act.
    Senator Gene Davis asked that this bill be held.

2.     S.B. 114 - Tobacco Tax Amendments
    
    Sen. Allen Christensen introduced and explained the bill.

     MOTION: Sen. Stowell moved to adopt 1st Substitute Bill S.B. 114.

     The motion passed unanimously.

     MOTION: Sen. Stowell moved to amend the bill as follows:

1.    Page 1, Lines 15 through 17 :    

             15          .    provides for deposits to the account;
             16          .    allocates
{   $10,500,000   }        $11,100,000       annually from the account for various programs; and

             17          .    restricts the use of remaining account monies for health-related programs, subject to

2.    Page 5, Lines 129 through 131 :    

             129          (5) (a) The Division of Finance shall allocate funds from the account as follows:
             130          (i)
{   $2,500,000   }        $3,100,000       annually to the Department of Health for tobacco prevention, reduction,

             131      cessation, and control programs;

    The motion passed unanimously.

    Sen. Valentine relinquished the chair to Sen. Neiderhauser.

    The following individuals spoke in favor of the bill: Scott Brown, Michael Siler, Tom Lovely, Mary Beckerly, Laura Paulachek, Liz Zitner, Allen Pruz, Marilyn Simister, and Janet Bingham

    The following individual spoke to the bill: Ron Mortensen

    The following individuals spoke against the bill: Royce Van Tassell, Jim Olsen, and Gary Thorup

     MOTION: Sen. Valentine moved to adopt 1st Substitute S.B. 114, as amended, with a favorable recommendation.

     SUBSTITUTE MOTION: Sen. Goodfellow moved that the committee proceed to the next item on the agenda. The motion passed unanimously.

    Sen. Niederhauser relinquished the chair to Sen. Valentine.

2.    S.B. 0023 - Income Taxation of Pass-through Entitites and Pass-through Entity Taxpayers .

    Sen. Niederhauser introduced and explained the bill.

    The following individuals spoke in favor of the bill: Keith Prescott and Lynn Solarczyk

     MOTION: Sen. Goodfellow moved to adopt S.B. 23 with a favorable recommendation. The motion passed unanimously with Sen. Romero absent at the time of the vote.

3. S.B. 108 - Tax Commission Administration, Collection, and Enforcement Amendments


    Sen. Niederhauser introduced and explained the bill.

     MOTION: Sen. Niederhauser moved to amend S.B. 108. as follows:

1.    Page 35, Lines 1077 through 1078 :    

             1077          (7) A person who has not previously filed a timely request for agency action in
             1078      accordance with Subsection
{   (1)   }        (3)       may object to a final assessment issued by the commission by:


2.    Page 60, Lines 1842 through 1848 :    

             1842          [(3) If the] (1) (a) Subject to Subsection (1)(b), a claim for credit or refund [relates to]
             1843      of an overpayment that is attributable to a
  Utah       net      {   operating   } loss [carryback adjustment as provided

             1844      in Section 59-7-110 , in lieu of the three-year period provided for in Subsection (2)(a), the
             1845      period shall be that period which ends with the expiration of the 15th day of the 40th month
             1846      following the end of the taxable year of the net loss which results in the carryback.] carry back
             1847      or carry forward shall be filed within three years from the due date of the return for the taxable
             1848      year of the
  Utah       net      {   operating   } loss.


    The motion passed unanimously with Sen. Romero absent at the time of the vote.

    The following individuals spoke in favor of the bill: Lynn Solarcyzk, Dee Talbot, and Keith Prescott

     MOTION: Sen. Neiderhauser moved to adopt S.B. 108 with a favorable recommendation. The motion passed unaimously with Sen. Romero absent at the time of the vote.

     MOTION: Sen. Goodfellow moved to adjourn. The motion passed unanimously with Sen. Romero absent at the time of the vote.

    Chair Niederhauser adjourned the meeting at 4:05

        

            Sen. Wayne L. Niederhauser, Committee Chair