Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February27,2023
Implementsroyaltiesandseverancetaxfor certainmineralsandmetalsminedfromtheGSL.
Imposesacarbondioxideemissionstax;converts theEITCtoarefundabletaxcredit;eliminatesthe statesalestaxonfood
Amendsdefinitionstoincludecorrective eyeglassesandcontactlensesas"prosthetic device",exemptingthemfromsalesandusetax.
Prohibitsataxpayerfromcarryingforwarda renewableenergysystemtaxcreditandan alternativeenergydevelopmenttaxcreditinthe sametaxableyear.
ImplementsrecommendationsmadebyLAG regardingTaxIncremementFinancingtoenhance accountabilityandlimituseofTIF
Separateselectroniccigaretteproductsand nontheraputicnicotineproductsfromalternative nicotineproducts,resultingindifferenttaxand licensingrequirements.
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
SB268 LithiumSeveranceTaxAmendments
SB278 CannabisBusinessTaxCreditAmendments
Clarifiesthatchloridecompoundsandsaltsthat containlithiumareconsideredmetalliferous minerals
Enactsanonrefundableincometaxcreditfor businessexpensesrelatedtoin-statetransporting orsellingofmedicalcannabis.
SB279 SalesTaxModifications
AllowsacitytoproposeaZAP/RAPtaxfora20yearperiodandtoissueabondbackedbythetax forthatperiod.Additionaltaxtobeauthorizedby voters.
SB281 ModificationstoMilitaryIncomeTax Millner Givesataxcredittodeployedmilitarypersonnel
SB284 AviationFuelIncentiveAmendments Cullimore
HighPriorityLegislation
DirectsseverancetaxrevenuetotheIndustrial AssistanceAccount;enactsanaviationfuel incentive
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February27,2023
RequiresEACtopresentbudgettolegislators withcomparisontosubcommitteeprioritizedlists, alsoprohibitsEACfromincludingabudgetitem unlessrecommendedbysubcommitteeorcertain conditionsaremet
Forwardsaconstitutionalamendmenttorequire atleasta60%thresholdforanystatewide initiativetoraisetaxes
Lowerstheindividualandcorporateincometax ratesfrom4.85%to4.80%
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredientscontingentonConstitutionalAmendmentto removetheearmarkonincometaxpassesin 2024
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy
EstablishestheUtahFitsAllScholarshipProgram andraisesteachersalaries
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
HB240 IncomeTaxAmendments
HB296 MinimumBasicTaxRateReduction
1SubHB345 LocalDistrictPropertyTaxAmendments
HB372 LocalSchoolDistrictReferendumAmendments
Lowerstheindividualandcorporatestateincome taxfrom4.85%to4.65%
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
FiscalNote-$240MM ongoing($200MMsalary adjustment;$40MM scholarship).
FiscalNote-$375MMin 2025 S
FiscalNote-$123MM S
Requiresnon-electeddistrictstoreportproposed taxincreasesorbondissuancestotheir respectivemunicipallegislativebody,and requiresthatelectedmunicipallegislativebodyto makearecommendationontheproposal S P
Allowslocalschooldistricts'proposedtax increasestobereferredtovotersforapprovalor rejectionbyreferendum
Contingentonthepassageofaconstitutional amendment,establishesa60%thresholdfor passageofastatewideinitiativethatwouldraise taxes
Bringsschooldistrict accountabilityinlinewith othertaxingentities S
Preventsthebankrollingof tax-relatedissuesby wealthyindividuals S P
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February27,2023
Imposesacarbondioxideemissionstax;converts theEITCtoarefundabletaxcredit;eliminatesthe statesalestaxonfood
Forwardsaconstitutionalamendmenttoremove theearmarkonincometax
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
RemovesstatesalestaxonfoodonallSNAPand WICeligibleitemsforeveryone
Providesthatacorporatetaxpayermaycarry forwardaUtahnetlossindefinitely,subjecttoa capontheamountofthelosscarryforwardat 80%oftaxableincome.
Allowsacountylegislativebodytore-authorize theimpositionofaZAP/RAPsalestaxinsteadof voters
AllowsacitytoproposeaZAP/RAPtaxfora20yearperiodandtoissueabondbackedbythetax forthatperiod.Additionaltaxtobeauthorizedby voters.
Requiresacountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby.Addsclarificationtopassthrough taxation
FiscalNote-$28MM; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits.
Expandseligibilityforthesocialsecuritybenefits taxcreditbyincreasingthethresholdsforthe income-basedphaseout
Note-$15MM
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February27,2023
Forpoliceandfirefighters,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto90daysmodifiestheyearsofserviceand increasesthemultiplierforpurposesofcalculating theretirementallowanceprovidedtoamemberof theNewPublicSafetyandFirefighterTierII hybridretirementsystem.Sunsetsin5years.
Forpoliceandteachers,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto60days
Allowsaretireewhowasapublicsafetyservice employeeorateachertobereemployedwitha participatingemployerwithintheone-year separationperiodif theretireedoesnotearn morethan$35,000peryearinpostretirement reemployment
Enactsanonrefundableandarefundable individualincometaxcreditforexpensesrelated totheadoptionofachild,forwhicheligibility dependsontheindividual'sincome
FiscalNote-$47.8MMin unfundedliability.Includesa sunsetinfiveyears. M
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent
Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit
EnactsthePollutionEmissionReductionAct, createsavehicleemissionsfeeprogram,imposes requirementsonstructures,increasesfueltaxon non-tier3gasoline
Providesapropertytaxexemptionforprivate propertyusedfor"permanentsupportivehousing"
Increasestheincomelimitforaclaimanttoqualify forahomeowner'sorrenter'scredit.
AddstothetaxpayertaxcreditanadditionalUtah personalexemptionintheyearofaqualifying dependent'sbirth.
arebetterserved byalarger,generaltaxcut thanindividualcredits.
Note-$5.3MMstate, $7.1MMlocalshift
FiscalNote-$3.7MM; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits.
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February27,2023
Exemptsamountspaidorchargedfor constructionmaterialsusedtoopenorexpanda childcareprogramfromsalesandusetax.
Requirescertainstateandlocalentitiesto disclosecertaininformationabouttheirbudget
Providesanexemptiononpropertytaxfor disabledveterans
Increasesvehicleregistrationfeesby$5,reduces thestategastax,enactsataxonEVcharging stations
Createsanewpartiallystatefundednon-profitto advoacteforoptimalwaterusewith$2MMone timeappropriationand$1MMongoing appropriationtofundtheirbudget
stateagenciestoprovidemorereporting regardingtheirnonlapsingbudget
FiscalNote-$520,000; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. O
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Expeditestherepealofcertainsubsections relatingtotheTRTfromJuly2026toJuly2023.
revenuecollectedfromacountytaxon rentalvehiclestobeusedtomitigatetheimpacts oftourism;makestechnicalchanges.
Capspropertytaxincreasesforseniorsage70+ withanincomeoflessthan$50,000at5%
Taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. O
Taxpayersarebetterserved bypropertytaxdeferrals outlinedin2SubSB81 O
Taxpayers are better served by a larger, general tax cut than individual credits. O
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February27,2023
HB525 EyewearSalesTaxAmendments
Amendsdefinitionstoincludecorrective eyeglassesandcontactlensesas"prosthetic device",exemptingthemfromsalesandusetax. FiscalNote
HB528 UtahEnergyActAmendments
HB557 TaxIncrementFinancingRevisions
SenateSponsoredLegislation
1SubSJR1 ProposaltoAmendUtahConstitution-RevenueandTaxation McCay
SJR3 ProposaltoAmendUtahConstitution-PropertyTaxExemptions
SB11 RetirementFiscalNoteRequirements
SB14 LeasedTangiblePersonalPropertyTax
Prohibitsataxpayerfromcarryingforwarda renewableenergysystemtaxcreditandan alternativeenergydevelopmenttaxcreditinthe sametaxableyear.
ImplementsrecommendationsmadebyLAG regardingTaxIncremementFinancingtoenhance accountabilityandlimituseofTIF
Subjecttothepassingofaconstitutional amendment,prohibitstheStatefromimposinga taxonthetransferofrealproperty.
Authorizeapropertytaxexemptionforprivately ownedrealpropertythatisusedtosupportpublic education,children,orindividualswithadisability.
LFAtoincludespecifiedadditionalinformationin thefiscalestimateforeachproposedbillthat changesretirementbenefitsforpublicemployees.
Providesthatthesaleofleasedtangiblepersonal propertyfromthelessortothelesseeissubjectto salesandusetax.
1SubSB34 WaterInfrastructureFundingStudy
2SubSB81 PropertyTaxDeferralRevisions
2SubSB82 SalesTaxAmendments
1SubSB121 Car-SharingAmendments
SB157 PersonalPropertyTaxAmendments
SB179 EducatorSalaryAdjustmentsAmendments
DirectstheDepartmentofNaturalResourcesto studytheuseofpropertytaxrevenuetofund waterinfrastructure,treatment,andreportto committee.
Addresseswhendeferredpropertytaxescome due;makestechnicalchanges.Changes implementationdate.
Clarifiesthatthecommissionrequiresasellerto renewanexemptioncertificatewhenmorethan 12monthselapsebetweentransactionsbetween asellerorcertifiedproviderandapublisher.
Enactsprovisionsrelatedtocar-sharingbusiness platforms.
Repealstheelectionforassessmentandtaxation ofnoncapitalizedpersonalproperty
Addstheeducatorsalaryadjustmentstothelistof programsreceivingacostadjustmentforinflation. FiscalNote:$6.6MM O
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782 Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
UtahTaxpayersAssociation2023LegislativeWatchlist-February27,2023
Providesataxcreditforthepurchaseand installationofwaterefficientlandscapingand fixtures
electroniccigaretteproductsand nontheraputicnicotineproductsfromalternative nicotineproducts,resultingindifferenttaxand licensingrequirements.
thatchloridecompoundsandsaltsthat containlithiumareconsideredmetalliferous minerals
are better served by a larger, general tax cut than individual