1     
STATE TAX COMMISSION PUBLIC MEETING

2     
REQUIREMENTS

3     
2024 GENERAL SESSION

4     
STATE OF UTAH

5     
Chief Sponsor: Daniel McCay

6     
House Sponsor: Rosemary T. Lesser

7     

8     LONG TITLE
9     Committee Note:
10          The Revenue and Taxation Interim Committee recommended this bill.
11               Legislative Vote:     17 voting for     0 voting against     1 absent
12     General Description:
13          This bill modifies provisions relating to meetings held by the State Tax Commission
14     (the commission).
15     Highlighted Provisions:
16          This bill:
17          ▸     makes permanent the authority for the commission:
18               •     to make amendments to commission publications that are not substantive
19     without holding a public meeting; and
20               •     to hold a meeting that is not open to the public to provide guidance to the
21     commission's employees on the interpretation and application of a law
22     administered by the commission; and
23          ▸     repeals a requirement that the commission provide a report to the Revenue and
24     Taxation Interim Committee containing information on commission meetings that
25     were not open to the public and that were held during the previous year to provide
26     guidance to commission employees.
27     Money Appropriated in this Bill:
28          None
29     Other Special Clauses:
30          None
31     Utah Code Sections Affected:
32     AMENDS:
33          63I-1-259, as last amended by Laws of Utah 2023, Chapter 52
34     REPEALS:
35          59-1-213.2, as last amended by Laws of Utah 2019, Chapter 29
36     

37     Be it enacted by the Legislature of the state of Utah:
38          Section 1. Section 63I-1-259 is amended to read:
39          63I-1-259. Repeal dates: Title 59.
40          [(1) Section 59-1-213.1 is repealed May 9, 2024.]
41          [(2) Section 59-1-213.2 is repealed May 9, 2024.]
42          [(3)] (1) Subsection 59-1-403(4)(aa), which authorizes the State Tax Commission to
43     inform the Department of Workforce Services whether an individual claimed a federal earned
44     income tax credit, is repealed July 1, 2029.
45          [(4) Subsection 59-1-405(1)(g) is repealed May 9, 2024.]
46          [(5) Subsection 59-1-405(2)(b) is repealed May 9, 2024.]
47          [(6)] (2) Section 59-7-618.1 is repealed July 1, 2029.
48          [(7)] (3) Section 59-9-102.5 is repealed December 31, 2030.
49          [(8)] (4) Section 59-10-1033.1 is repealed July 1, 2029.
50          Section 2. Repealer.
51          This bill repeals:
52          Section 59-1-213.2, Annual report on provision of guidance by the commission.
53          Section 3. Effective date.
54          This bill takes effect on May 1, 2024.