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. 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 4:34 p.m.
MOTION: Rep. Knotwell moved to approve the minutes of the February 24, 2014 meeting.
The motion passed unanimously with Rep. Anderegg, Rep. Briscoe, Rep. Froerer,
and Rep. Sagers absent for the vote.
H.B. 380 Repeal of Housing Relief Expendable Special Revenue Fund (Rep. M.
Brown)
Rep. Brown explained the bill to the committee.
MOTION: Rep. Knotwell moved to pass the bill out favorably. The motion passed
unanimously with Rep. Froerer, Rep. Gibson, Rep. Hutchings, Rep. King, Rep.
Sagers, Rep. Stanard, and Rep. Nielson absent for the vote.
MOTION: Rep. Knotwell moved to place HB380 on the Consent Calendar. The motion
passed unanimously with Rep. Froerer, Rep. Gibson, Rep. Hutchings, Rep. King,
Rep. Sagers, Rep. Stanard, and Rep. Nielson absent for the vote.
S.B. 134 Taxation Related Referendum Amendments (Sen. J. Valentine)
Sen. Valentine explained the bill to the committee and provided a handout, "Comparison
Between SB134 (as amended) and Current Law."
Spoke for the bill: Roger Tew, Utah League of Cities and Towns
MOTION: Rep. Cosgrove moved to pass the bill out favorably as amended on February 21,
2014. The motion passed unanimously with Rep. Froerer and Rep. Sagers absent
for the vote.
Vice Chair Nielson assumed the chair.
H.B. 379 Proposed Tax Increase and Bond Proposition Amendments (Rep. R. Wilcox)
Rep. Wilcox explained the bill to the committee.
Spoke to the bill: Roger Tew, Utah League of Cities and Towns
MOTION: Rep. Anderegg moved to pass the bill out favorably. The motion passed
unanimously with Rep. Froerer and Rep. Hutchings absent for the vote.
H.B. 51 State Tax Commission Report on Tax Provisions (Rep. J. Briscoe)
Rep. Briscoe explained the bill to the committee and provided a handout, "Audit: $334 million
USTAR effort inflated jobs, revenue."
MOTION: Rep. King moved to amend the bill as follows:
1. Page
2, Lines 35 through 39
:
35
(1) "Designated tax provision" means:
36
{
(a) the property tax residential exemption described in Section
59-2-103
;
}
(a) a property tax exemption provided in:
(i) Section 59-2-1104; or
(ii) Section 59-2-1106;
37
(b) a property tax
{
exemption, deferral, or
}
abatement provided in
{
Chapter 2, Part 11,
38
Exemptions, Deferrals, and Abatements
}
Section 59-2-1107
;
39
(c) property tax relief provided in Chapter 2, Part 12, Property Tax Relief; 2. Page
2, Line 55 through Page 3, Line 60
:
55
(e) a statement of:
56
(i) the actual revenue lost to the state or
{
a political subdivision
}
political
subdivisions
as a result of the
57
designated tax provision; or
58
(ii) if the actual revenue lost to the state or
{
a political
subdivision
}
political subdivisions
cannot be determined
59
or may not be disclosed in accordance with Section
59-1-403
or
59-1-404
, an estimate of
the
60
revenue lost to the state or
{
a political subdivision
}
political subdivisions
as a
result of the designated tax provision;
The motion passed unanimously with Rep. Froerer, Rep. Hutchings, and Rep. Wilcox absent for
the vote.
Chair Wilcox resumed the chair.
MOTION: Rep. King moved to hold the bill. The motion passed unanimously with Rep.
Brown and Rep. Hutchings absent for the vote.
H.B. 140 Tax Credit Amendments (Rep. B. King)
Rep. King explained the bill to the committee.
MOTION: Rep. King moved to amend the bill as follows:
1. Page
3, Lines 68 through 72
:
68
(5) "Wage requirement" means that an employer pays a person who is homeless
$4,000
69
or more in wages during a time period that:
70
(a) begins on the date of hire; and
71
(b) ends no later than
{
the last day of a three-calendar-quarter period, the
first day of
72
which is the first day of the first calendar quarter that begins on or after the date of
hire
}
two calendar quarters after the calendar quarter in which the date of hire
occurs
.
2. Page
4, Lines 91 through 97
:
91
(4) The application:
92
(a) shall list, for each person who is homeless that the employer employs:
93
(i) the person's name;
94
(ii) the person's
{
taxpayer identification
}
Social Security
number; and
95
(iii) the person's current address;
96
(b) shall list the employer's
{
taxpayer
}
federal employer
identification
number; and
97
(c) may require additional information as determined by the department.
3. Page
5, Lines 137 through 140
:
137
(2)
{
No later than 90 days after the date that an employer provides the
written notice
138
described in Subsection (1) to the department, the
}
The
department shall
determine whether
{
the
}
an
139
employer has met the requirements of the participation agreement under Section
53A-5-304
to
140
receive a tax credit certificate
{
.
}
:
(a) after the employer provides the written notice described in Subsection (1) to
the department; and
(b) no later than 60 days after the date that the employer provides the
department unemployment insurance wage information:
(i) for the person who is homeless;
(ii) as required by Subsection 35A-4-305(8); and
(iii) for each calendar quarter during which the employer pays wages to meet
the wage requirement.
4. Page
5, Lines 144 through 150
:
144
(4) A tax credit certificate under this section:
145
(a) shall list the amount of tax credit allowable for the taxable year in an amount that
146
does not exceed $2,000;
147
(b) shall list the name and
{
taxpayer identification
}
federal employer
number of the employer;
148
(c) shall list the name,
{
taxpayer
}
Social Security
identification number,
and current address of the
149
person who is homeless with respect to whom the employer has met the wage
requirement; and
150
(d) may include any other information required by the department.
Spoke for the bill: Linda Hilton, Coalition of Religious Communities
Jason Mathis, Salt Lake Chamber and Downtown Alliance
Pamela Atkinson, citizen
Jay Blain, Utah Education Association
Spoke against the bill: Royce Van Tassell, Utah Taxpayers Association
MOTION: Rep. Cosgrove moved to pass the bill out favorably as amended. The motion
passed with Rep. Wilcox voting in opposition and Rep. Anderegg, Rep. Brown,
Rep. Knotwell, and Rep. McIff absent for the vote.
MOTION: Rep. Eliason moved to adjourn the meeting. The motion passed unanimously with
Rep. Anderegg, Rep. Brown, Rep. Knotwell, and Rep. McIff absent for the vote.