Week 7 Watchlist by utahtaxpayers

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

Number Title Sponsor Description Comments Position HouseFloor SenateFloor NewThisWeek HB513 GreatSaltLakeAmendments Snider

FiscalNote-$6.5MM O HB514 FossilFuelsTaxModifications Briscoe

O HB525 EyewearSalesTaxAmendments Maloy

FiscalNote-$12.5MM O HB528 UtahEnergyActAmendments Wilcox

M HB557 TaxIncrementFinancingRevisions Dunnigan

(S) 1SubSB263 ElectronicCigaretteandOtherNicotineProductTax Amendments Bramble

Fiscal

Note-$6.8MM

Blouin

Fiscal

$6.5MM O

Note-

Vickers

Weiler

(M)

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

Number Title Sponsor Description Comments Position HouseFloor SenateFloor

VPeterson

HJR14 JointRulesResolution-BudgetProcessAmendments

Kyle

HJR17 ProposaltoAmendUtahConstitution-StatewideInitiatives

Eliason

Fiscal

S 1SubHB

FoodSalesTaxAmendments Rohner

HB54 TaxRevisions

Note-$96MM

101

Fiscal

S P

FoodSalesTaxAmendments Lesser

Note-$166MM

HB172

O 3SubHB215 FundingForTeacher

Opportunities Pierucci

FiscalNote-$161MM

SalariesandOptionalEducation

S P

Abbott

Brooks

Peterson

Cobb

Kyle

HB422 InitiativeAmendments

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.

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB514 FossilFuelsTaxModifications Briscoe

ProposaltoAmendUtahConstitution

Tax McCay

SJR10

-Income

Reduction

Harper

FiscalNote-$151MM S SB164 FoodTaxAmmendments Escamilla

FiscalNote-$41MMin 2025 O SB203 CorporateTaxAmendments Bramble

SB141

ofMinimumBasicTaxRate

S P SB255 SalesandUseTaxAmendments Winterton

O SB279 SalesTaxModifications Weiler

O HouseofRepresentativesSponsoredLegislation 1SubHB56 TaxAssessmentAmendments Eliason

S P

SubHB58 TaxModifications Spendlove Makestechnicalcorrections

M P P HB83 TaxCreditforEducatorExpenses Birkeland

tax

O HB88 SocialSecurityTaxAmendments Brooks

Fiscal

Enactsanonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocketclassroomexpenses S

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.

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB104 ModificationstoPublicSafetyRetirement Gwynn

HB125 Post-retirementReemploymentAmendments Birkeland

FiscalNote-

unfundedliability O HB126 Post-retirementReemploymentModifications Birkeland

$47MMin

FiscalNote-$73MMin unfundedliability O 3SubHB130 AdoptionTaxCredit Shipp

O P HB144 HighCostInfrastructureDevelopmentTaxCreditAmendments Albrecht Addsseverancetaxasaclaimablesourcefora taxcredit S P 1SubHB170 ChildTaxCreditRevisions Pulsipher Enactsa$1000nonrefundabletaxcreditperchild O P 3SubHB175 SchoolFeesAmendments Strong

Taxpayers

Note

S P HB213 SocialSecurityTaxAmendments Thurston

FiscalNote-$106MM S HB220 EmmissionsReductionsAmendments Stoddard

Fiscal

-$0;however, $23MMisusuallycollected inschoolfees.

M P HB

LowIncome

Exemption Eliason

M P 1SubHB

PropertyTaxIncomeRequirement Briscoe

S P HB

TaxDependentAmendments Lisonbee

231

HousingPropertyTax

260

Fiscal

275

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

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB282 ChildCareCenterSalesTaxAmendments Watkins

HB294 GovernmentalEntityBudgetTransparency Abbott

S P HB298 VeteranPropertyTaxAmendments Pierucci

3SubHB301 TransportationTaxAmendments Schultz

Fiscal

in 2025 S P 3SubHB307 UtahWaterWays Musselman

Note-$21.5MM

O P HB322 BudgetReportingRequirements Ballard Requires

S P P 3SubHB392 RuralCountyHealthCareFacilitiesSalesTaxAmendments Elison Allows

services O P 2SubHB407 IncentivesAmendments Christofferson Conducts

ofcertaintax incentives O P HB416 TransientRoomTaxAmendments Lyman

expenditures

WashingtonCountytoimposean additional1%salestaxtofundemergency medical

astudy

reviewuse

M P HB417 MotorVehicleTaxAmendments Lyman

M P HB454 PropertyTaxRequirements Birkeland

Allows

HB480 ChildTaxCreditAmendments Briscoe Creates

arefundablechildtaxcredit.

HB500 CountySalesTaxAmendments Christofferson Amends

local

salestaxes M HB513 GreatSaltLakeAmendments Snider Implements

Fiscal

$6.5MM O

thedistributionforcertain

option

royaltiesandseverancetaxfor certainmineralsandmetalsminedfromtheGSL.

Note-

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.

Number Title Sponsor Description Comments Position HouseFloor SenateFloor

Maloy

$12.5MM O

Wilcox

Dunnigan

(S)

Fillmore

S P P

Wilson

M P P

McCay

S P

Fillmore

S P

Harper

M P P

McKell

Harper

M P

Riebe

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

Number Title Sponsor Description Comments Position HouseFloor SenateFloor SB202 FuelTaxAmendments Riebe Reducesthegastax

cents;modifies

ofgastax. O SB235 TaxAmendments Bramble Removessalestaxon

and

abusinessinput. S P SB252 ConservationTaxIncentiveAmendments Riebe

by4.5

the increases

sand

gravelwhen purchasedas

Taxpayers

O 1SubSB263 ElectronicCigaretteandOtherNicotineProductTax Amendments Bramble

FiscalNote-$6.8MM M SB268 LithiumSeveranceTaxAmendments Blouin Clarifies

FiscalNote-$6.5MM O SB278 CannabisBusinessTaxCreditAmendments Vickers Enactsanonrefundable

expenses

orsellingofmedicalcannabis. M SB281 ModificationstoMilitaryIncomeTax Millner Givesataxcredittodeployedmilitarypersonnel O SB284 AviationFuelIncentiveAmendments Cullimore DirectsseverancetaxrevenuetotheIndustrial AssistanceAccount;enactsanaviationfuel incentive (M)

credits.

Separates

incometaxcreditfor business

in-statetransporting