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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