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MINUTES OF THE
SENATE REVENUE AND TAXATION STANDING COMMITTEE MEETING
TUESDAY, JANUARY 25, 2011
ROOM 215 STATE CAPITOL


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.
             413          (c)
{   For   }        Except as provided in Subsection (5)(b)(ii), for       purposes of 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.


    

    

Sen. Curt Bramble, Committee Chair