H.B. 452 Legislative Fiscal Analyst Amendments
Bill Sponsor: ![]() Rep. Wilson, Brad R. | Floor Sponsor: ![]() Sen. Van Tassell, Kevin T. |
- Drafting Attorney: Eric N. Weeks
- Fiscal Analyst: Steven M. Allred
- Bill Text
- Introduced
- Amended
- Enrolled
(Currently Displayed)
- Introduced
- Related Documents
- Information
- Last Action: 19 Mar 2018, Governor Signed
- Last Location: Lieutenant Governor's office for filing
- Effective Date: 8 May 2018
- Session Law Chapter: 248
- Similar Bills
- Sections Affected
Enrolled
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H.B. 452
1 LEGISLATIVE FISCAL ANALYST AMENDMENTS
22018 GENERAL SESSION
3STATE OF UTAH
4Chief Sponsor: Brad R. Wilson
5Senate Sponsor: Kevin T. Van Tassell
6
7 LONG TITLE
8 General Description:
9 This bill modifies the statutory duties of the legislative fiscal analyst.
10 Highlighted Provisions:
11 This bill:
12 ▸ requires the legislative fiscal analyst to evaluate current and long-term trends
13 relating to taxes and federal fund receipts;
14 ▸ modifies fiscal estimate requirements;
15 ▸ modifies revenue estimate review requirements; and
16 ▸ requires the legislative fiscal analyst to prepare a three-year cycle of analysis on
17 revenue volatility and budget matters.
18 Money Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 None
22 Utah Code Sections Affected:
23 AMENDS:
24 36-12-13, as last amended by Laws of Utah 2017, Chapters 255 and 466
25
26 Be it enacted by the Legislature of the state of Utah:
27 Section 1. Section 36-12-13 is amended to read:
28 36-12-13. Office of the Legislative Fiscal Analyst established -- Powers, functions,
29 and duties -- Qualifications.
30 (1) There is established an Office of the Legislative Fiscal Analyst as a permanent staff
31 office for the Legislature.
32 (2) The powers, functions, and duties of the Office of the Legislative Fiscal Analyst
33 under the supervision of the fiscal analyst are:
34 (a) (i) to estimate general revenue collections, including comparisons of:
35 (A) current estimates for each major tax type to long-term trends for that tax type;
36 (B) current estimates for federal fund receipts to long-term federal fund trends; and
37 (C) current estimates for tax collections and federal fund receipts to long-term trends
38 deflated for the inflationary effects of debt monetization; and
39 (ii) to report the analysis required under Subsection (2)(a)(i) to the Legislature's
40 Executive Appropriations Committee before each annual general session of the Legislature;
41 [(a)] (b) to analyze in detail the state budget before the convening of each legislative
42 session and make recommendations to the Legislature on each item or program appearing in
43 the budget, including:
44 (i) funding for and performance of programs, acquisitions, and services currently
45 undertaken by state government to determine whether each department, agency, institution, or
46 program should:
47 (A) continue at its current level of expenditure;
48 (B) continue at a different level of expenditure; or
49 (C) be terminated; and
50 (ii) increases or decreases to spending authority and other resource allocations for the
51 current and future fiscal years;
52 [(b) to prepare cost estimates on all proposed bills that anticipate state government
53expenditures;]
54 [(c) to prepare cost estimates on all proposed bills that anticipate expenditures by
55county, municipal, local district, or special service district governments;]
56 [(d) to prepare cost estimates on all proposed bills that anticipate direct expenditures by
57any Utah resident or business, and the cost to the overall impacted Utah resident or business
58population;]
59 (c) to prepare on all proposed bills fiscal estimates that reflect:
60 (i) potential state government revenue impacts;
61 (ii) anticipated state government expenditure changes;
62 (iii) anticipated expenditure changes for county, municipal, local district, or special
63 service district governments; and
64 (iv) anticipated direct expenditure by Utah residents and businesses, including the unit
65 cost, number of units, and total cost to all impacted residents and businesses;
66 [(e)] (d) to indicate whether each proposed bill will impact the regulatory burden for
67 Utah residents or businesses, and if so:
68 (i) whether the impact increases or decreases the regulatory burden; and
69 (ii) whether the change in burden is high, medium, or low;
70 [(f) to prepare a review and analysis of revenue estimates for existing and proposed
71revenue acts, which shall include a comparison of:]
72 [(i) current estimates to 15-year trends by tax type; and]
73 [(ii) current federal fund receipt estimates to 15-year trends;]
74 (e) beginning in 2017 and repeating every three years after 2017, to prepare the
75 following cycle of analyses of long-term fiscal sustainability:
76 (i) in year one, the joint revenue volatility report required under Section 63J-1-205;
77 (ii) in year two, a long-term budget for programs appropriated from major funds and
78 tax types; and
79 (iii) in year three, a budget stress test comparing estimated future revenue to and
80 expenditure from major funds and tax types under various potential economic conditions;
81 [(g)] (f) to report instances in which the administration may be failing to carry out the
82 expressed intent of the Legislature;
83 [(h)] (g) to propose and analyze statutory changes for more effective operational
84 economies or more effective administration;
85 [(i)] (h) to prepare, before each annual general session of the Legislature, a summary
86 showing the current status of the following as compared to the past nine fiscal years:
87 (i) debt;
88 (ii) long-term liabilities;
89 (iii) contingent liabilities;
90 (iv) General Fund borrowing;
91 (v) reserves;
92 (vi) fund and nonlapsing balances; and
93 (vii) cash funded capital investments;
94 [(j)] (i) to make recommendations for addressing the items described in Subsection
95 (2)(h) in the upcoming annual general session of the Legislature;
96 [(k)] (j) to prepare, after each session of the Legislature, a summary showing the effect
97 of the final legislative program on the financial condition of the state;
98 [(l)] (k) to conduct organizational and management improvement studies;
99 [(m)] (l) to prepare and deliver upon request of any interim committee or the
100 Legislative Management Committee, reports on the finances of the state and on anticipated or
101 proposed requests for appropriations;
102 [(n)] (m) to recommend areas for research studies by the executive department or the
103 interim committees;
104 [(o)] (n) to appoint and develop a professional staff within budget limitations;
105 [(p)] (o) to prepare and submit the annual budget request for the office;
106 [(q)] (p) to develop a taxpayer receipt:
107 (i) available to taxpayers through a website; and
108 (ii) that allows a taxpayer to view on the website an estimate of how the taxpayer's tax
109 dollars are expended for government purposes; and
110 [(r)] (q) to publish or provide other information on taxation and government
111 expenditures that may be accessed by the public.
112 [(3) The Office of the Legislative Fiscal Analyst shall report the review and analysis
113required under Subsection (2)(f) to the Executive Appropriations Committee of the Legislature
114before each upcoming annual general session of the Legislature.]
115 [(4)] (3) The legislative fiscal analyst shall have a master's degree in public
116 administration, political science, economics, accounting, or the equivalent in academic or
117 practical experience.
118 [(5)] (4) In carrying out the duties provided for in this section, the legislative fiscal
119 analyst may obtain access to all records, documents, and reports necessary to the scope of the
120 legislative fiscal analyst's duties according to the procedures contained in Title 36, Chapter 14,
121 Legislative Subpoena Powers.
2
3
4
5
6
7 LONG TITLE
8 General Description:
9 This bill modifies the statutory duties of the legislative fiscal analyst.
10 Highlighted Provisions:
11 This bill:
12 ▸ requires the legislative fiscal analyst to evaluate current and long-term trends
13 relating to taxes and federal fund receipts;
14 ▸ modifies fiscal estimate requirements;
15 ▸ modifies revenue estimate review requirements; and
16 ▸ requires the legislative fiscal analyst to prepare a three-year cycle of analysis on
17 revenue volatility and budget matters.
18 Money Appropriated in this Bill:
19 None
20 Other Special Clauses:
21 None
22 Utah Code Sections Affected:
23 AMENDS:
24 36-12-13, as last amended by Laws of Utah 2017, Chapters 255 and 466
25
26 Be it enacted by the Legislature of the state of Utah:
27 Section 1. Section 36-12-13 is amended to read:
28 36-12-13. Office of the Legislative Fiscal Analyst established -- Powers, functions,
29 and duties -- Qualifications.
30 (1) There is established an Office of the Legislative Fiscal Analyst as a permanent staff
31 office for the Legislature.
32 (2) The powers, functions, and duties of the Office of the Legislative Fiscal Analyst
33 under the supervision of the fiscal analyst are:
34 (a) (i) to estimate general revenue collections, including comparisons of:
35 (A) current estimates for each major tax type to long-term trends for that tax type;
36 (B) current estimates for federal fund receipts to long-term federal fund trends; and
37 (C) current estimates for tax collections and federal fund receipts to long-term trends
38 deflated for the inflationary effects of debt monetization; and
39 (ii) to report the analysis required under Subsection (2)(a)(i) to the Legislature's
40 Executive Appropriations Committee before each annual general session of the Legislature;
41 [
42 session and make recommendations to the Legislature on each item or program appearing in
43 the budget, including:
44 (i) funding for and performance of programs, acquisitions, and services currently
45 undertaken by state government to determine whether each department, agency, institution, or
46 program should:
47 (A) continue at its current level of expenditure;
48 (B) continue at a different level of expenditure; or
49 (C) be terminated; and
50 (ii) increases or decreases to spending authority and other resource allocations for the
51 current and future fiscal years;
52 [
53
54 [
55
56 [
57
58
59 (c) to prepare on all proposed bills fiscal estimates that reflect:
60 (i) potential state government revenue impacts;
61 (ii) anticipated state government expenditure changes;
62 (iii) anticipated expenditure changes for county, municipal, local district, or special
63 service district governments; and
64 (iv) anticipated direct expenditure by Utah residents and businesses, including the unit
65 cost, number of units, and total cost to all impacted residents and businesses;
66 [
67 Utah residents or businesses, and if so:
68 (i) whether the impact increases or decreases the regulatory burden; and
69 (ii) whether the change in burden is high, medium, or low;
70 [
71
72 [
73 [
74 (e) beginning in 2017 and repeating every three years after 2017, to prepare the
75 following cycle of analyses of long-term fiscal sustainability:
76 (i) in year one, the joint revenue volatility report required under Section 63J-1-205;
77 (ii) in year two, a long-term budget for programs appropriated from major funds and
78 tax types; and
79 (iii) in year three, a budget stress test comparing estimated future revenue to and
80 expenditure from major funds and tax types under various potential economic conditions;
81 [
82 expressed intent of the Legislature;
83 [
84 economies or more effective administration;
85 [
86 showing the current status of the following as compared to the past nine fiscal years:
87 (i) debt;
88 (ii) long-term liabilities;
89 (iii) contingent liabilities;
90 (iv) General Fund borrowing;
91 (v) reserves;
92 (vi) fund and nonlapsing balances; and
93 (vii) cash funded capital investments;
94 [
95 (2)(h) in the upcoming annual general session of the Legislature;
96 [
97 of the final legislative program on the financial condition of the state;
98 [
99 [
100 Legislative Management Committee, reports on the finances of the state and on anticipated or
101 proposed requests for appropriations;
102 [
103 interim committees;
104 [
105 [
106 [
107 (i) available to taxpayers through a website; and
108 (ii) that allows a taxpayer to view on the website an estimate of how the taxpayer's tax
109 dollars are expended for government purposes; and
110 [
111 expenditures that may be accessed by the public.
112 [
113
114
115 [
116 administration, political science, economics, accounting, or the equivalent in academic or
117 practical experience.
118 [
119 analyst may obtain access to all records, documents, and reports necessary to the scope of the
120 legislative fiscal analyst's duties according to the procedures contained in Title 36, Chapter 14,
121 Legislative Subpoena Powers.
Bill Status / Votes
• Senate Actions • House Actions • Fiscal Actions • Other Actions
Date | Action | Location | Vote |
2/22/2018 | Bill Numbered but not Distributed | Legislative Research and General Counsel | |
2/22/2018 | Numbered Bill Publicly Distributed | Legislative Research and General Counsel | |
2/22/2018 | LFA/ bill sent to agencies for fiscal input | Legislative Research and General Counsel | |
2/22/2018 | House/ received bill from Legislative Research | Clerk of the House | |
2/22/2018 | House/ 1st reading (Introduced) | House Rules Committee | |
2/23/2018 | House/ to standing committee | House Government Operations Committee | |
2/24/2018 | LFA/ fiscal note publicly available | House Government Operations Committee | |
2/26/2018 | House/ received fiscal note from Fiscal Analyst | House Government Operations Committee | |
2/27/2018 | House Comm - Not Considered | House Government Operations Committee | |
3/1/2018 | House Comm - Favorable Recommendation | House Government Operations Committee | 9 0 2 |
3/1/2018 (11:30:25 AM) | House/ committee report favorable | House Government Operations Committee | |
3/1/2018 (11:30:26 AM) | House/ 2nd reading | House 3rd Reading Calendar for House bills | |
3/2/2018 | House/ 3rd Reading Calendar to Rules | House Rules Committee | |
3/2/2018 | House/ Rules to 3rd Reading Calendar | House 3rd Reading Calendar for House bills | |
3/2/2018 | House/ 2nd suspended | House 3rd Reading Calendar for House bills | |
3/5/2018 (6:35:55 PM) | House/ 3rd reading | House 3rd Reading Calendar for House bills | |
3/5/2018 (6:38:45 PM) | House/ floor amendment # 1 | House 3rd Reading Calendar for House bills | Voice vote |
3/5/2018 (6:43:04 PM) | House/ passed 3rd reading | Senate Secretary | 74 0 1 |
3/5/2018 (6:43:06 PM) | House/ to Senate | Senate Secretary | |
3/5/2018 | Senate/ received from House | Waiting for Introduction in the Senate | |
3/6/2018 | Senate/ 1st reading (Introduced) | Senate Rules Committee | |
3/6/2018 | Senate/ Rules to 2nd Reading Calendar | Senate 2nd Reading Calendar | |
3/7/2018 (8:47:44 PM) | Senate/ 2nd & 3rd readings/ suspension | Senate 2nd Reading Calendar | |
3/7/2018 (8:52:13 PM) | Senate/ passed 2nd & 3rd readings/ suspension | Senate President | 24 0 5 |
3/7/2018 (8:52:14 PM) | Senate/ signed by President/ returned to House | House Speaker | |
3/7/2018 (8:52:15 PM) | Senate/ to House | House Speaker | |
3/7/2018 | House/ received from Senate | House Speaker | |
3/7/2018 | House/ signed by Speaker/ sent for enrolling | Legislative Research and General Counsel / Enrolling | |
3/13/2018 | Bill Received from House for Enrolling | Legislative Research and General Counsel / Enrolling | |
3/13/2018 | Draft of Enrolled Bill Prepared | Legislative Research and General Counsel / Enrolling | |
3/15/2018 | Enrolled Bill Returned to House or Senate | Clerk of the House | |
3/15/2018 | House/ enrolled bill to Printing | Clerk of the House | |
3/16/2018 | House/ to Governor | Executive Branch - Governor | |
3/19/2018 | Governor Signed | Lieutenant Governor's office for filing |
Committee Hearings/Floor Debate
- Committee Hearings