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MINUTES OF THE

HOUSE REVENUE AND TAXATION

STANDING COMMITTEE

Room 445 - State Capitol

January 30, 2013

MEMBERS PRESENT:     Rep. Ryan Wilcox, Chair
                Rep. Jim Nielson, Vice Chair
                Rep. Jake Anderegg
                Rep. Joel Briscoe                
                Rep. Mel Brown                              
                 Rep. Tim Cosgrove                 
                Rep. Steve Eliason                              
                Rep. Gage Froerer
                Rep. Francis Gibson
                 Rep. Eric Hutchings                         
                Rep. Brian King
                Rep. John Knotwell
                Rep. Kay McIff
                Rep. Doug Sagers
                Rep. Jon Stanard
                Rep. Earl Tanner         

STAFF PRESENT:        Mr. Phil Dean, Policy Analyst
                Ms. An Bradshaw, Secretary
                    
Note:    A list of visitors and a copy of handouts are filed with the committee minutes.

Chair Wilcox called the meeting to order at 2:08 p.m.

H.B. 74    Property Tax Modifications (Rep. J. Mathis)

This bill was not heard.

H.B. 84    Specie Legal Tender Amendments (Rep. M. Kennedy)

This bill was not heard.

H.B. 257    State Treasurer Amendments (Rep. J. Bird)

This bill was not heard.




H.B. 274    Tax Credits for Employing a Homeless Person (Rep. B. King)

Rep. King introduced the bill to the committee.

MOTION:     Rep. King moved to amend the bill as follows:

1.    Page 2, Lines 29 through 31 :    

             29          (a) "Continuously employed" means that beginning on or after January 1, 2013, a
             30      homeless person works
  for compensation       for a corporation for at least 80 hours during each month of a

             31      six-month period that begins on the date the homeless person is hired by the corporation.

2.    Page 4, Lines 104 through 107 :    

             104          (a) "Continuously employed" means that beginning on or after January 1, 2013, a
             105      homeless person works
  for compensation       for a claimant, estate, or trust for at least 80 hours during each month

             106      of a six-month period that begins on the date the homeless person is hired by the claimant,
             107      estate, or trust.

The motion to amend passed unanimously with Rep. Gibson, Rep. Hutchings, and Rep. Sagers absent for the vote.

Spoke for the bill:        Mr. Bill Tibbitts, Crossroads Urban Center
                Mr. Jeremy Christensen, Valley Services
                Ms. Camille Winnie, Downtown Alliance
                Ms. Pamela Atkinson, community advocate
                Ms. Jean Hill, Catholic Diocese
                Ms. Linda Hilton, Coalition of Religious Communities
                Ms. Tammy Zundel, UVU Social Work Student Association

Spoke against the bill:    Mr. Peter Cannon, citizen
                Mr. Dan Deuel, citizen
                Mr. Connor Boyack, Libertas Institute
                Mr. Kory Holdaway, Utah Education Association
                Ms. Gayle Ruzicka, Eagle Forum
                Mr. Royce Van Tassell, Utah Taxpayers Association
                
MOTION:    Rep. Hutchings moved to pass the bill out favorably. The motion passed with
        Rep. Anderegg, Rep. Knotwell, Rep. Sagers, Rep. Stanard, and Rep. Wilcox voting         in opposition and Rep. Brown absent for the vote.


H.B. 63    Severance Tax Amendments (Rep. J. Nielson)

Rep. Nielson introduced the bill to the committee.

Spoke to the bill:        Mr. Kory Holdaway, Utah Education Association

Spoke against the bill:    Ms. Tracy Gruber, Voices for Utah Children
                Mr. Steve Erickson, Crossroads Urban Center

MOTION:    Rep. Froerer moved to pass the bill out favorably. The motion passed with
        Rep. Briscoe, Rep. Cosgrove, Rep. Eliason, and Rep. Sagers voting in opposition              and Rep. Brown, Rep. King, and Rep. McIff absent for the vote.

H.B. 67    Personal Property Taxation Revisions (Rep. G. Froerer)

Rep. Froerer introduced the bill to the committee.

MOTION:    Rep. Froerer moved to amend the bill as follows:


1.    Page 11, Lines 316 through 322 :    

             316          (30) (a) Subject to Subsection (30)(b), "qualifying exempt primary residential rental
             317      personal property" means household furnishings, furniture, and equipment that:
             318          (i) are used exclusively within a dwelling unit that is the primary residence of a tenant;
      (ii) are owned by the owner of the dwelling unit that is the primary residence of a tenant ;      

             319      and
             320          
{   (ii)   }        (iii)       after applying the residential exemption described in Section 59-2-103 , are exempt

             321      from taxation under this chapter in accordance with Subsection 59-2-1115 (2).
             322          (b) In accordance with Title 63G, Chapter 3, Utah Administrative Rulemaking Act, the



2.    Page 11, Line 334 through Page 12, Line 339 :    

             334          (b) Subject to Subsection (32)(c), "residential property":
             335          (i) except as provided in Subsection (32)(b)(ii), includes household furnishings,

             336      furniture, and equipment if the household furnishings, furniture, and equipment are
  :

    (A)  
used

             337      exclusively within a dwelling unit that is the primary residence of a tenant; and
  (B) owned by the owner of the dwelling unit that is the primary residence of a tenant; and      

             338          (ii) does not include property used for transient residential use or condominiums used
             339      in rental pools.

The motion to amend passed favorably with Rep. Brown, Rep. King, Rep. McIff, and Rep. Nielson absent for the vote.

MOTION:    Rep. Froerer moved to further amend the bill as follows:


1.    Page 1, Lines 24 through 25 :    

             24      Other Special Clauses:
             25          This bill
{   has retrospective operation to   }        takes effect on       January 1,      {   2013   }        2014       .




2.    Page 25, Lines 744 through 745 :    

             744          Section 7.
{   Retrospective operation.   }        Effective date.      

             745          This bill
{   has retrospective operation to   }        takes effect on       January 1,      {   2013   }        2014       .


The motion to amend passed unanimously with Rep. Brown, Rep. King, Rep. McIff, and Rep. Nielson absent for the vote.

MOTION:    Rep. Nielson moved to hold the bill and adjourn the meeting. The motions passed         unanimously with Rep. Anderegg, Rep. Brown, and Rep. McIff absent for the vote.

Chair Wilcox adjourned the meeting at 4:03 p.m.



                            __________________________
                             Rep. Ryan Wilcox, Chair