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SENATE REVENUE AND TAXATION STANDING COMMITTEE MEETING
TUESDAY, JANUARY 25, 2011
Members Present: Sen. Curt S. Bramble, Chair
Sen. J. Stuart Adams
Sen. Wayne Niederhauser
Sen. John Valentine
Sen. Howard A. Stephenson
Sen. Dennis Stowell
Sen. Ben McAdams
Sen. Ross Romero
Staff Present: Phillip V. Dean, Policy Analyst
Karen Allred, Committee Secretary
Public Speakers Present: Bruce Johnson, Utah Tax Commission
Keith Prescott, Chair, Utah Tax Review Commission
Jackie Evans, Research Director, Utah Taxpayers Association
Tim Larsen, Utah Association of Certified Public Accountants
A list of visitors and a copy of handouts are filed with the Committee minutes.
Chair Bramble called the meeting to order at 4:09 p.m.
1. S.B. 21 Tax Revisions (W. Niederhauser)
Sen. Niederhauser presented the bill and the following amendment was distributed:
1. Page 14, Lines 407 through 415 :
407 (5) (a) If an individual is considered to have domicile in this state in accordance with
408 this section, the individual's spouse is considered to have domicile in this state.
409 (b) For purposes of this section, an individual is not considered to have a spouse if:
410 (i) the individual is legally separated or divorced from the spouse; or
411 (ii) the individual and the individual's spouse claim married filing separately filing
412 status for purposes of filing a federal individual income tax return for the taxable year.
Except as provided in Subsection (5)(b)(ii), for
this section, an individual's filing status on a federal individual
414 income tax return or a return filed under this chapter may not be considered in determining
415 whether an individual has a spouse.
MOTION: Sen. Niederhauser moved to adopt the amendment.
The motion passed unanimously with Sens. Adams, Valentine and Stephenson absent for the vote.
Sen. Niederhauser further explained the bill.
Bruce Johnson, Utah Tax Commission, and Keith Prescott, Chair, Utah Tax Review Commission, further clarified the bill and answered questions from the committee.
Jackie Evans, Research Director, Utah Taxpayers Association spoke in support of the bill.
Tim Larsen, Utah Association of Certified Public Accountants (UACPA), spoke to the bill.
MOTION: Sen Niederhauser moved to adjourn.
The motion passed unanimously.
Chair Bramble adjourned the meeting at 4:40 p.m.