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MINUTES OF THE

HOUSE REVENUE AND TAXATION

STANDING COMMITTEE

Room 445 - State Capitol

February 14, 2014

Members Present:         Rep. Ryan Wilcox, Chair
                Rep. Jake Anderegg    
                Rep. Joel Briscoe                            
                 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     

Members Absent:         Rep. Mel Brown
                Rep. Jim Nielson, Vice Chair    

Staff Present:        Mr. Leif G. Elder, 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 8:08 a.m.

H.B. 338    Alcohol Beverage License Amendments (Rep. G. Froerer)

Rep. Froerer explained the bill to the committee with the assistance of Catherine Lake, attorney. Nina McDermott, Utah Department of Alcoholic Beverage Control, answered questions from the committee.

Spoke against the bill:    Derek Monson, Sutherland Institute
                Laura Bunker, United Families International    

Laura Bunker provided a handout, "The Impact of Underage Drinking on Society," with the permission of the chair.

MOTION:    Rep. Knotwell moved to hold the bill. The motion passed with Rep. Cosgrove voting in opposition and Rep. Eliason and Rep. Hutchings absent for the vote.


1st Sub. H.B. 84    School District Amendments (Rep. C. Hall)

Rep. Hall explained the bill to the committee.

Spoke for the bill:        Aimee Newton, Salt Lake County Council
                Ben McAdams, Salt Lake County Mayor
                Kory Holdaway, citizen
                Ben Horsely, Granite School District

Spoke to the bill:        Cameron Diehl, Utah League of Cities and Towns

Spoke against the bill:    Brent Bills, Washington County School District
                Christopher Rogers, South Jordan City Council
                Chuck Newton, South Jordan City Council

MOTION:    Rep. Anderegg moved to pass the bill out favorably as previously amended. The motion passed with Rep. Cosgrove, Rep. Eliason, and Rep. Wilcox voting in opposition and Rep. Froerer absent for the vote.

H.B. 55    Income Tax Credit for Purchase of Transit Pass (Rep. M. Poulson)

Rep. Poulson explained the bill to the committee with the assistance of Jennifer Rigby-Kohler, Utah Transit Authority.

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

1.    Page 3, Lines 87 through 88 :    

             87          (a) pays at least $125 for the taxable year to purchase one or more
  eligible       public transit passes

             88      for use by that eligible public transit pass holder;

2.    Page 4, Lines 95 through 96 :    

             95          (a) 25% of the amount a claimant pays for that taxable year for the purchase of one or
             96      more
  eligible       public transit passes for use in this state by that eligible public transit pass holder; or



The motion to amend passed unanimously with Rep. Froerer absent for the vote.

Spoke for the bill:        Ingrid Griffee, Utah Moms for Clean Air
                Carl Ingwell, Clean Air Now!

Spoke against the bill:    Royce Van Tassell, Utah Taxpayers Association

MOTION:    Rep. Briscoe moved to pass the bill out favorably as amended. The motion failed with Rep. Anderegg, Rep. Froerer, Rep. Knotwell, Rep. Sagers, Rep. Stanard, Rep. Tanner, and Rep. Wilcox voting in opposition.

H.B. 77    Tax Credit for Home-schooling Parent (Rep. D. Lifferth)

Rep. Lifferth explained the bill to the committee.

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

1.    Page 1, Lines 11 through 14 :    

             11          This bill:
             12          .    defines terms;
             13          .    provides a nonrefundable tax credit for a home-schooling parent;
{   and   }

             14          .    provides that the tax credit for a home-schooling parent is subject to apportionment
{   .   }        ; and

    .     requires the Revenue and Taxation Interim Committee to conduct a study related to the tax credit.  


2.    Page 3, Lines 65 through 68 :    

             65          (2) Except as provided in Section 59-10-1002.2 ,
  for a taxable year beginning on or after January 1, 2014, but beginning on or before December 31, 2018,       a claimant may claim a nonrefundable

             66      tax credit against a tax under this chapter of $500 for each home-schooled child if the claimant,
             67      or another claimant who files a joint return under this chapter with the claimant, is a
             68      home-schooling parent.

3.    Page 3, Line 74 :    

             74          (5) A claimant may not carry forward or carry back a tax credit under this section.
      (6) On or before the November 2018 interim meeting, the Revenue and Taxation Interim Committee shall study the tax credit provided in this section and

make findings and recommendations as to:


    (a) the purpose and effectiveness of the tax credit; and
    (b) whether the tax credit should be extended, modified, or repealed.  


The motion to amend passed unanimously with Rep. Briscoe absent for the vote.

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

1.    Page 2, Lines 55 through 56 :    

             55          (b) "Home-schooled child" means a school-age minor who
  :

    (i)  
is excused from school

             56      attendance in accordance with Subsection 53A-11-102 (2)
{   .   }        ; and

    (ii) a home-schooling parent claims as a dependent under Section 151, Internal Revenue Code, on the home-schooling parent's federal individual income tax return for the taxable year.  


2.    Page 3, Lines 65 through 73 :    

             65          (2) Except as provided in Section 59-10-1002.2
  and subject to the other provisions of this section       , a claimant may claim a nonrefundable

             66      tax credit against a tax under this chapter of $500 for
{   each   }        a       home-schooled child if the claimant,

             67      or another claimant who files a joint return under this chapter with the claimant, is a
             68      home-schooling parent.
             69          (3) A home-schooling parent may claim a tax credit under this section regardless of
             70      whether the home-schooled child participates in an extracurricular activity in a public school in
             71      accordance with Section 53A-11-102.6
      (4) A home-schooling parent may not claim a tax credit under this section if the home-schooled child is enrolled in a dual enrollment program described in Section 53A-11-102.5       .

             72          (4) A tax credit under this section may
{   be claimed once per home-schooled child   }        not exceed $500       per

             73      return for a taxable year.

The motion to amend passed unanimously with Rep. Briscoe absent for the vote.

MOTION:    Rep. King moved to adjourn. The motion failed with Rep. Briscoe, Rep. Cosgrove, Rep. King, and Rep. Sagers voting in favor and Rep. Froerer absent for the vote.

Spoke against the bill:    Matt Ogle, Utah Education Association
                Michael McDonough, teacher

H.B. 93    Property Tax Assessment Amendments (Rep. B. Greene)

This bill was not considered.

MOTION:    Rep. Knotwell moved to adjourn. The motion passed unanimously.

Chair Wilcox adjourned the meeting at 10:01 a.m.








Ryan D. Wilcox, chair