Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February21,2023
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Forwardsaconstitutionalamendmenttorequire atleasta60%thresholdforanystatewide initiativetoraisetaxes (S) 1
SJR10 ProposaltoAmendUtahConstitution-IncomeTax
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredientscontingentonConstitutionalAmendmentto removetheearmarkonincometaxpassesin 2024 FiscalNote-$166MM (S)
SB235
Capspropertytaxincreasesforseniorsage70+ withanincomeoflessthan$50,000at5%
Createsarefundablechildtaxcredit.
Amendsthedistributionforcertainlocaloption salestaxes
Taxpayersarebetterserved bypropertytaxdeferrals outlinedin2SubSB82 O
Taxpayers are better served by a larger, general tax cut than individual credits. O
Forwardsaconstitutionalamendmenttoremove theearmarkonincometax (S)
Reducesthegastaxby4.5cents;modifiesthe increasesofgastax.
Providesthatacorporatetaxpayermaycarry forwardaUtahnetlossindefinitely,subjecttoa capontheamountofthelosscarryforwardat 80%oftaxableincome.
Removessalestaxonsandandgravelwhen purchasedasabusinessinput.
Providesataxcreditforthepurchaseand installationofwaterefficientlandscapingand fixtures
Taxpayers are better served by a larger, general tax cut than individual credits. (O)
Allowsacountylegislativebodytore-authorize theimpositionofaZAP/RAPsalestaxinsteadof voters (O)
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February21,2023
RequiresEACtopresentbudgettolegislators withcomparisontosubcommitteeprioritizedlists, alsoprohibitsEACfromincludingabudgetitem unlessrecommendedbysubcommitteeorcertain conditionsaremet S
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
1
HJR17 ProposaltoAmendUtahConstitution-StatewideInitiatives
Lowerstheindividualandcorporateincometax ratesfrom4.85%to4.80% FiscalNote-$96MM S
Forwardsaconstitutionalamendmenttorequire atleasta60%thresholdforanystatewide initiativetoraisetaxes (S) HB54
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredientscontingentonConstitutionalAmendmentto removetheearmarkonincometaxpassesin 2024 FiscalNote-$166MM (S)
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy
EstablishestheUtahFitsAllScholarshipProgram andraisesteachersalaries
FiscalNote-$161MM O
FiscalNote-$240MM ongoing($200MMsalary adjustment;$40MM scholarship).
HB
HB240 IncomeTaxAmendments Abbott
HB296 MinimumBasicTaxRateReduction Brooks
EnactsthePollutionEmissionReductionAct, createsavehicleemissionsfeeprogram,imposes requirementsonstructures,increasesfueltaxon non-tier3gasoline
Lowerstheindividualandcorporatestateincome taxfrom4.85%to4.65%
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
Requiresnon-electeddistrictstoreportproposed taxincreasesorbondissuancestotheir respectivemunicipallegislativebody,and requiresthatelectedmunicipallegislativebodyto makearecommendationontheproposal
FiscalNote-$936MM O
FiscalNote-$375MMin 2025 S
FiscalNote-$123MM S
HB
Allowslocalschooldistricts'proposedtax increasestobereferredtovotersforapprovalor rejectionbyreferendum
Bringsschooldistrict accountabilityinlinewith othertaxingentities S
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February21,2023
Contingentonthepassageofaconstitutional amendment,establishesa60%thresholdfor passageofastatewideinitiativethatwouldraise taxes
Forwardsaconstitutionalamendmenttoremove theearmarkonincometax
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
RemovesstatesalestaxonfoodonallSNAPand WICeligibleitemsforeveryone
Providesthatacorporatetaxpayermaycarry forwardaUtahnetlossindefinitely,subjecttoa capontheamountofthelosscarryforwardat 80%oftaxableincome.
Allowsacountylegislativebodytore-authorize theimpositionofaZAP/RAPsalestaxinsteadof voters (O)
Requiresacountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby.Addsclarificationtopassthrough taxation
Enactsanonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocketclassroomexpenses
FiscalNote-$28MM; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. O
Expandseligibilityforthesocialsecuritybenefits taxcreditbyincreasingthethresholdsforthe income-basedphaseout FiscalNote-$15MM S
Forpoliceandfirefighters,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto90daysmodifiestheyearsofserviceand increasesthemultiplierforpurposesofcalculating theretirementallowanceprovidedtoamemberof theNewPublicSafetyandFirefighterTierII hybridretirementsystem.Sunsetsin5years.
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
FiscalNote-$47.8MMin unfundedliability.Includesa sunsetinfiveyears. M
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February21,2023
Forpoliceandteachers,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto60
Allowsaretireewhowasapublicsafetyservice employeeorateachertobereemployedwitha participatingemployerwithintheone-year separationperiodif theretireedoesnotearn morethan$35,000peryearinpostretirement
Enactsanonrefundableandarefundable individualincometaxcreditforexpensesrelated totheadoptionofachild,forwhicheligibility dependsontheindividual'sincome
severancetaxasaclaimablesourcefora taxcredit
a$1000nonrefundabletaxcreditperchild Assumingadoptionof1Sub O
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
2SubHB175 SchoolFeesAmendments
Strong
HB213 SocialSecurityTaxAmendments
HB231 LowIncomeHousingPropertyTaxExemption
1SubHB260 PropertyTaxIncomeRequirement
Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent
FiscalNote-$0;however, $23MMisusuallycollected inschoolfees. S
Thurston
Eliason
Briscoe
HB275 TaxDependentAmendments
Lisonbee
Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit
FiscalNote-$106MM S
Providesapropertytaxexemptionforprivate propertyusedfor"permanentsupportivehousing" M P
Increasestheincomelimitforaclaimanttoqualify forahomeowner'sorrenter'scredit.
AddstothetaxpayertaxcreditanadditionalUtah personalexemptionintheyearofaqualifying dependent'sbirth.
HB282 ChildCareCenterSalesTaxAmendments Watkins
HB294 GovernmentalEntityBudgetTransparency
HB298 VeteranPropertyTaxAmendments
Abbott
Pierucci
Exemptsamountspaidorchargedfor constructionmaterialsusedtoopenorexpanda childcareprogramfromsalesandusetax.
FiscalNote-$5.3MMstate, $7.1MMlocalshift S
FiscalNote-$3.7MM; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. M
FiscalNote-$520,000; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. O
Requirescertainstateandlocalentitiesto disclosecertaininformationabouttheirbudget S P
Providesanexemptiononpropertytaxfor disabledveterans
Taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. O
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February21,2023
Createsanewpartiallystatefundednon-profitto advoacteforoptimalwaterusewith$2MMone timeappropriationand$1MMongoing appropriationtofundtheirbudget
revenuecollectedfromacountytaxon rentalvehiclestobeusedtomitigatetheimpacts oftourism;makestechnicalchanges.
Capspropertytaxincreasesforseniorsage70+ withanincomeoflessthan$50,000at5%
arefundablechildtaxcredit.
thedistributionforcertainlocaloption salestaxes
Subjecttothepassingofaconstitutional amendment,prohibitstheStatefromimposinga taxonthetransferofrealproperty.
Authorizeapropertytaxexemptionforprivately ownedrealpropertythatisusedtosupportpublic education,children,orindividualswithadisability.
LFAtoincludespecifiedadditionalinformationin thefiscalestimateforeachproposedbillthat changesretirementbenefitsforpublicemployees.
Providesthatthesaleofleasedtangiblepersonal propertyfromthelessortothelesseeissubjectto salesandusetax.
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782 Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
UtahTaxpayersAssociation2023LegislativeWatchlist-February21,2023
DirectstheDepartmentofNaturalResourcesto studytheuseofpropertytaxrevenuetofund waterinfrastructure,treatment,andreportto committee.
Addresseswhendeferredpropertytaxescome due;makestechnicalchanges.Changes implementationdate.
Clarifiesthatthecommissionrequiresasellerto renewanexemptioncertificatewhenmorethan 12monthselapsebetweentransactionsbetween asellerorcertifiedproviderandapublisher.
Enactsprovisionsrelatedtocar-sharingbusiness platforms.
theelectionforassessmentandtaxation ofnoncapitalizedpersonalproperty
theeducatorsalaryadjustmentstothelistof programsreceivingacostadjustmentforinflation. FiscalNote:$6.6MM
thegastaxby4.5cents;modifiesthe increasesofgastax.
salestaxonsandandgravelwhen purchasedasabusinessinput.
Providesataxcreditforthepurchaseand installationofwaterefficientlandscapingand fixtures
Taxpayers are better served by a larger, general tax cut than individual credits.