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 4:09 p.m.
MOTION: Rep. Knotwell moved to approve the minutes of the February 26, 2014 and
March 3, 2014 meetings. The motion passed unanimously with Rep. Anderegg,
Rep. Brown, and Rep. Froerer absent for the vote.
Vice Chair Nielson assumed the chair.
H.B. 51 State Tax Commission Report on Tax Provisions (Rep. J. Briscoe)
MOTION: Rep. Briscoe moved that H.B. 51 be replaced with 2nd Sub. H.B. 51. The motion
passed unanimously with Rep. Anderegg, Rep. Brown, Rep. Eliason, Rep.
Gibson, Rep. Knotwell, Rep. Stanard, and Rep. Wilcox absent for the vote.
Rep. Briscoe explained the bill to the committee and provided a handout, "HB51: State Tax
Commission Report on Tax Provisions."
Spoke to the bill: Bruce Johnson, Utah Tax Commission
MOTION: Rep. King moved to pass out 2nd Sub. H.B. 51 favorably. The motion failed with
Rep. Anderegg, Rep. Froerer, Rep. Gibson, Rep. Knotwell, Rep. Sagers, and Rep.
Nielson voting in opposition and Rep. Brown, Rep. Eliason, Rep. Stanard, and
Rep. Wilcox absent for the vote.
H.B. 285 Alcoholic Beverage Service Amendments (Rep. K. Powell)
MOTION: Rep. Hutchings moved to replace H.B. 285 with 3rd Sub. H.B. 285. The motion
passed with Rep. Anderegg voting in opposition and Rep. Brown, Rep. Eliason,
Rep. Stanard, and Rep. Wilcox absent for the vote.
Rep. Powell explained the bill to the committee assisted by Joel LaSalle, Salt Lake Area
Restaurant Association, Tai Biesinger, Pentad Properties, and Melva Sine, Utah Restaurant
Association. A handout, "Alcohol Use in Utah," was provided.
Chair Wilcox resumed the chair.
Spoke for the bill: Hans Fuegi, Utah Restaurant Association
Connor Boyack, Libertas Institute
Cameron Diehl, Utah League of Cities and Towns
Nan Anderson, Utah Tourism Coalition
Steve Barth, SB Strategies
Dan Deuel, Weber 9/12 Project
Heather Deuel, citizen
Spoke against the bill: Stan Rasmussen, Sutherland Institute
Gordon Lindsay, Utah County SMART Coalition
Laura Bunker, United Families International
Jaynie Brown, citizen
MOTION: Rep. Froerer moved to pass out 3rd Sub. H.B. 285 favorably. The motion passed
with Rep. Brown, Rep. Eliason, Rep. Hutchings, Rep. McIff, Rep. Sagers, Rep.
Stanard, and Rep. Tanner voting in opposition and Rep. Anderegg absent for the
vote.
Rep. Gibson assumed the chair.
H.B. 430 Revisions to Tax (Rep. R. Wilcox)
Rep. Wilcox explained the bill to the committee with the assistance of Rep. Nielson and
provided a handout, "H.B. 430 - Revisions to Tax."
Spoke to the bill: Carlos Braceras, Utah Department of Transportation
Jay Blaine, Utah Education Association
MOTION: Rep. Wilcox moved to pass the bill out favorably. The motion passed with Rep.
Briscoe, Rep. Hutchings, Rep. King, Rep. McIff, Rep. Sagers, and Rep. Tanner
voting in opposition and Rep. Anderegg, Rep. Brown, and Rep. Froerer absent for
the vote.
Chair Wilcox resumed the chair.
S.B. 176 Local Funding for Rural Health Care Amendments (Sen. R. Okerlund) (Rep. J. Westwood)
Rep. Westwood explained the bill to the committee with the assistance of Adam Trupp, Utah
Association of Counties.
MOTION: Rep. Gibson moved to pass the bill out favorably. The motion passed
unanimously with Rep. Anderegg, Rep. Brown, Rep. Froerer, and Rep. Nielson
absent for the vote.
MOTION: Rep. Knotwell moved to place S.B. 176 on the Consent Calendar. The motion
passed unanimously with Rep. Anderegg, Rep. Brown, Rep. Froerer, and Rep.
Nielson absent for the vote.
S.B. 206 Tax, Fee, or Charge Offense and Penalty Amendments (Sen. C. Bramble)
Sen. Bramble explained the bill to the committee with the assistance of Wade Fairway, Utah
Office of the Attorney General.
MOTION: Rep. Wilcox moved to amend the bill as follows:
318
(c) (i) [A person who, with intent to evade a tax, fee, or charge or requirement of
this
319
title or any lawful requirement of the commission,] With respect to a tax, fee, or charge, a
320
person who knowingly and intentionally S. , and without
{
a
}
an objective
good faith basis, .S fails to make,
320a
render, sign, or verify a return S. within the time required by law .S or to
321
supply information within the time required by law, or who makes, renders, signs, or
verifies a
322
false or fraudulent return or statement, or who supplies false or fraudulent information, is
guilty
323
of a third degree felony.
2. Page
13, Line 395 through Page 14, Line 401
Senate Committee Amendments
2-25-2014
:
395
(c) (i) [Any person who, with intent to evade any tax, fee, or charge as defined in
396
Section
59-1-401
or requirement of Title 59, Revenue and Taxation, or any lawful
requirement
397
of the State Tax Commission,] With respect to a tax, fee, or charge as defined in Section
398
59-1-401
, any person who knowingly and intentionally S. , and without
{
a
}
an
objective
good faith basis, .S
398a
fails to make, render, sign, or verify any
399
return S. within the time required by law .S or to supply any information within the
time
399a
required by law, or who makes, renders,
400
signs, or verifies any false or fraudulent return or statement, or who supplies any false or
401
fraudulent information, is guilty of a third degree felony.
SUBSTITUTE MOTION: Rep. McIff moved to amend the bill as follows:
318
(c) (i) [A person who, with intent to evade a tax, fee, or charge or requirement of
this
319
title or any lawful requirement of the commission,] With respect to a tax, fee, or charge, a
320
person who knowingly and intentionally S. , and without a
reasonable
good faith
basis, .S fails to make,
320a
render, sign, or verify a return S. within the time required by law .S or to
321
supply information within the time required by law, or who makes, renders, signs, or
verifies a
322
false or fraudulent return or statement, or who supplies false or fraudulent information, is
guilty
323
of a third degree felony.
2. Page
13, Line 395 through Page 14, Line 401
Senate Committee Amendments
2-25-2014
:
395
(c) (i) [Any person who, with intent to evade any tax, fee, or charge as defined in
396
Section
59-1-401
or requirement of Title 59, Revenue and Taxation, or any lawful
requirement
397
of the State Tax Commission,] With respect to a tax, fee, or charge as defined in Section
398
59-1-401
, any person who knowingly and intentionally S. , and without a
reasonable
good faith basis, .S
398a
fails to make, render, sign, or verify any
399
return S. within the time required by law .S or to supply any information within the
time
399a
required by law, or who makes, renders,
400
signs, or verifies any false or fraudulent return or statement, or who supplies any false or
401
fraudulent information, is guilty of a third degree felony.
The substitute motion passed unanimously with Rep. Anderegg, Rep. Brown, Rep. Froerer, and
Rep. Nielson absent for the vote.
Spoke for the bill: Bruce Johnson, Utah Tax Commission
MOTION: Rep. Gibson moved to pass the bill out favorably as amended. The motion passed
unanimously with Rep. Anderegg, Rep. Brown, and Rep. Froerer absent for the
vote.
MOTION: Rep. Wilcox moved to place S.B. 206 on the Consent Calendar. The motion
passed unanimously with Rep. Anderegg, Rep. Brown, and Rep. Froerer absent
for the vote.
S.B. 207 Corporate Franchise and Income Tax Amendments (Sen. C. Bramble)
Sen. Bramble explained the bill to the committee.
MOTION: Rep. Gibson moved to pass the bill out favorably. The motion passed
unanimously with Rep. Anderegg, Rep. Brown, and Rep. Froerer absent for the
vote.
MOTION: Rep. Gibson moved to place S.B. 207 on the Consent Calendar. The motion
passed unanimously with Rep. Anderegg, Rep. Brown, and Rep. Froerer absent
for the vote.
S.B. 214 Multistate Tax Compact Amendments (Sen. C. Bramble)
Sen. Bramble explained the bill to the committee.
Spoke for the bill: Bruce Johnson, Utah Tax Commission
MOTION: Rep. King moved to pass the bill out favorably. The motion passed unanimously
with Rep. Anderegg, Rep. Brown, and Rep. Froerer absent for the vote.
MOTION: Rep. Nielson moved to place S.B. 214 on the Consent Calendar. The motion
passed unanimously with Rep. Anderegg, Rep. Brown, and Rep. Froerer absent
for the vote.
MOTION: Rep. Knotwell moved to adjourn the meeting. The motion passed unanimously
with Rep. Anderegg, Rep. Brown, and Rep. Froerer absent for the vote.