Final Watchlist 2023 by utahtaxpayers

Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782

UtahTaxpayersAssociation2023LegislativeWatchlist-March3,2023

RequiresEACtopresentbudgettolegislators withcomparisontosubcommitteeprioritizedlists, alsoprohibitsEACfromincludingabudgetitem unlessrecommendedbysubcommitteeorcertain conditionsaremet

Forwardsaconstitutionalamendmenttorequire atleasta60%thresholdforanystatewide initiativetoraisetaxes

Lowerstheindividualandcorporateincometax ratesfrom4.85%to4.80%,expandsSocial Securitycredit,removessalestaxonfood contingentonpassingofconstitutional amendmenttoremoveearmark

Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredientscontingentonConstitutionalAmendmentto removetheearmarkonincometaxpassesin 2024

Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy

EstablishestheUtahFitsAllScholarshipProgram andraisesteachersalaries

Lowerstheindividualandcorporatestateincome taxfrom4.85%to4.65%

LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate

Requiresnon-electeddistrictstoreportproposed taxincreasesorbondissuancestotheir respectivemunicipallegislativebody,and requiresthatelectedmunicipallegislativebodyto makearecommendationontheproposal

Allowslocalschooldistricts'proposedtax increasestobereferredtovotersforapprovalor rejectionbyreferendum

FiscalNote-$240MM ongoing($200MMsalary adjustment;$40MM scholarship).

FiscalNote-$375MMin 2025 S

Note-$123MM S

Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.

Bringsschooldistrict accountabilityinlinewith othertaxingentities S

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HighPriorityLegislation

JointRules

ProcessAmendments VPeterson

HJR14

Resolution-Budget

Kyle

S HJR17 ProposaltoAmendUtahConstitution-StatewideInitiatives

S P(56-16-3) 4SubHB54 TaxRevisions Eliason

FiscalNote-$96MM S P(65-7-3) P(22-6-1)

SubHB

FoodSalesTaxAmendments Rohner

101

FiscalNote-$166MM S P(57-15-3) HB172 FoodSalesTaxAmendments Lesser

Fiscal

Funding

Opportunities Pierucci

Note-$161MM O

SubHB215

ForTeacherSalariesandOptionalEducation

S P(54-20-0) P (20-8-1)

TaxAmendments Abbott

HB240 Income

Brooks

HB296 MinimumBasicTaxRateReduction

LocalDistrictPropertyTaxAmendments Peterson

Fiscal

SubHB345

S P(70-0-4) P(24-0-5)

Cobb

HB372 LocalSchoolDistrictReferendumAmendments

Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782 Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.

UtahTaxpayersAssociation2023LegislativeWatchlist-March3,2023

Contingentonthepassageofaconstitutional amendment,establishesa60%thresholdfor passageofastatewideinitiativethatwouldraise taxes

Imposesacarbondioxideemissionstax;converts theEITCtoarefundabletaxcredit;eliminatesthe statesalestaxonfood

Forwardsaconstitutionalamendmenttoremove theearmarkonincometax

LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate

statesalestaxonfoodonallSNAPand WICeligibleitems

Providesthatacorporatetaxpayermaycarry forwardaUtahnetlossindefinitely,subjecttoa capontheamountofthelosscarryforwardat 80%oftaxableincome.

Allowsacountylegislativebodytore-authorize theimpositionofaZAP/RAPsalestaxinsteadof voters

Eliminatesthedeadlineforacountytoimplement alocaloptionsalestaxandexpandswhich countiesmayimposealocaloptiontax

AllowsacitytoproposeaZAP/RAPtaxfora20yearperiodandtoissueabondbackedbythetax forthatperiod.Additionaltaxtobeauthorizedby voters.

CreatesDedicatedInfrastructureDistricts,similar toPIDs,butwithoutanyelectedoversight.

Requiresacountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby.Addsclarificationtopassthrough taxation

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB422 InitiativeAmendments Kyle

Preventsthebankrollingof

by wealthyindividuals S P(52-19-4) HB514 FossilFuelsTaxModifications Briscoe

tax-relatedissues

O SJR10 ProposaltoAmendUtahConstitution-IncomeTax McCay

S P(57-17-1) P(22-6-1) SB141 ReductionofMinimumBasicTaxRate Harper

FiscalNote-$151MM S SB164 FoodTaxAmmendments Escamilla Removes

FiscalNote-$41MMin 2025 O SB203 CorporateTaxAmendments Bramble

foreveryone

S P(71-0-4) P(23-0-6)

255 SalesandUseTaxAmendments Winterton

O 2SubSB260 TransportationFundingRequirements Cullimore

O P(57-17-1) P(23-3-3)

279 SalesTaxModifications Weiler

O P(24-2-3)

DedicatedInfrastructure

McCay

SB295

DistrictAct

O HouseofRepresentativesSponsored

SubHB56 TaxAssessmentAmendments Eliason

Legislation 1

S P(70-0-3) P(23-0-6) 3SubHB58 TaxModifications Spendlove Makestechnicalcorrectionsrelatedtotax M P(71-0-3) P(27-0-2)

Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782

UtahTaxpayersAssociation2023LegislativeWatchlist-March3,2023

Enactsanonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocketclassroomexpenses

Expandseligibilityforthesocialsecuritybenefits taxcreditbyincreasingthethresholdsforthe income-basedphaseout

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

Addsseverancetaxasaclaimablesourcefora taxcredit

Enactsa$1000nonrefundabletaxcreditperchild

Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent

FiscalNote-$28MM; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. O

FiscalNote-$15MM S

FiscalNote-$47.8MMin unfundedliability.Includesa sunsetinfiveyears. M

FiscalNote-$47MMin unfundedliability O

Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.

FiscalNote-$73MMin unfundedliability

Taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits.

FiscalNote-$0;however, $23MMisusuallycollected inschoolfees.

Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit FiscalNote-$106MM

EnactsthePollutionEmissionReductionAct, createsavehicleemissionsfeeprogram,imposes requirementsonstructures,increasesfueltaxon non-tier3gasoline

Number Title Sponsor Description Comments Position HouseFloor SenateFloor

83 TaxCreditforEducatorExpenses Birkeland

SocialSecurityTaxAmendments Brooks

HB88

ModificationstoPublicSafetyRetirement Gwynn

HB104

Post-retirementReemploymentAmendments Birkeland

HB125

HB126 Post-retirementReemploymentModifications Birkeland

O 3SubHB130 AdoptionTaxCredit Shipp

O P(70-0-5) P(22-0-7)

HB144 HighCostInfrastructureDevelopmentTaxCreditAmendments Albrecht

S P(55-14-6) P(25-0-4)

ChildTaxCredit

O P(63-5-7) P(27-0-2)

3SubHB170

Revisions Pulsipher

3SubHB175 SchoolFeesAmendments Strong

S P(69-0-6)

Social

HB213

SecurityTaxAmendments Thurston

S 4SubHB220 EmmissionsReductionsAmendments Stoddard

M P(73-0-2) P(27-0-2)

Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782

UtahTaxpayersAssociation2023LegislativeWatchlist-March3,2023

Providesapropertytaxexemptionforprivate propertyusedfor"permanentsupportivehousing"

Increasestheincomelimitforaclaimanttoqualify forahomeowner'sorrenter'scredit.

FiscalNote-$5.3MMstate, $7.1MMlocalshift

FiscalNote-$3.7MM; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. M

Exemptsamountspaidorchargedfor constructionmaterialsusedtoopenorexpanda childcareprogramfromsalesandusetax.

Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.

HB294 GovernmentalEntityBudgetTransparency Abbott

S P(49-26-0) HB298 VeteranPropertyTaxAmendments Pierucci

Providesanexemptiononpropertytaxfor disabledveterans

Fiscal

Note-$21.5MM

O 3SubHB301 TransportationTaxAmendments Schultz

Requiresstateagenciestoprovidemorereporting regardingtheirnonlapsingbudgetexpenditures

2SubHB407

416 TransientRoom

Lyman

O P(67-0-8) P(27-0-2)

HB454 PropertyTaxRequirements Birkeland

Briscoe Createsarefundablechildtaxcredit.

Taxpayers are better served by a larger, general tax cut than individual credits. O

Taxpayersarebetterserved bypropertytaxdeferrals outlinedin2SubSB81 O HB480 ChildTaxCreditAmendments

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB231 LowIncomeHousingPropertyTaxExemption Eliason

M P(66-2-7) P(24-2-3) 1SubHB260 PropertyTaxIncomeRequirement Briscoe

S P(68-0-7) HB275 TaxDependentAmendments Lisonbee

AddstothetaxpayertaxcreditanadditionalUtah personalexemptionintheyearofaqualifying dependent'sbirth. HB282 ChildCareCenterSalesTaxAmendments Watkins

FiscalNote-$520,000; taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits. O

Requirescertainstateandlocalentitiesto disclosecertaininformationabouttheirbudget

Taxpayersarebetterserved byalarger,generaltaxcut thanindividualcredits.

in 2025 S P(56-11-8) P(19-5-5) 3SubHB307 UtahWaterWays Musselman

Increasesvehicleregistrationfeesby$5,reduces thestategastax,enactsataxonEVcharging stations

O P(71-0-4) P(25-0-4) HB322 BudgetReportingRequirements Ballard

S P(73-0-2) P(25-0-4) 3SubHB392 RuralCountyHealthCareFacilitiesSalesTaxAmendments Elison

Createsanewpartiallystatefundednon-profitto advoacteforoptimalwaterusewith$2MMone timeappropriationand$1MMongoing appropriationtofundtheirbudget

Christofferson

O P(56-13-6) HB

TaxAmendments Lyman

AllowsWashingtonCountytoimposean additional1%salestaxtofundemergency medicalservices

IncentivesAmendments

Conductsastudytoreviewuseofcertaintax incentives

M P(64-3-8) P(21-6-2)

Expeditestherepealofcertainsubsections relatingtotheTRTfromJuly2026toJuly2023.

2SubHB417 MotorVehicleTaxAmendments

M P(70-0-5) P(26-0-3)

Allowsrevenuecollectedfromacountytaxon rentalvehiclestobeusedtomitigatetheimpacts oftourism;makestechnicalchanges.

Capspropertytaxincreasesforseniorsage70+ withanincomeoflessthan$50,000at5%

Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782

UtahTaxpayersAssociation2023LegislativeWatchlist-March3,2023

Amendsthedistributionforcertainlocaloption salestaxes

Implementsroyaltiesandseverancetaxfor certainmineralsandmetalsminedfromtheGSL.

Amendsdefinitionstoincludecorrective eyeglassesandcontactlensesas"prosthetic device",exemptingthemfromsalesandusetax.

Prohibitsataxpayerfromcarryingforwarda renewableenergysystemtaxcreditandan alternativeenergydevelopmenttaxcreditinthe sametaxableyear.

ImplementsrecommendationsmadebyLAG regardingTaxIncremementFinancingtoenhance accountabilityandlimituseofTIF

Subjecttothepassingofaconstitutional amendment,prohibitstheStatefromimposinga taxonthetransferofrealproperty.

Authorizeapropertytaxexemptionforprivately ownedrealpropertythatisusedtosupportpublic education,children,orindividualswithadisability.

LFAtoincludespecifiedadditionalinformationin thefiscalestimateforeachproposedbillthat changesretirementbenefitsforpublicemployees.

Providesthatthesaleofleasedtangiblepersonal propertyfromthelessortothelesseeissubjectto salesandusetax.

DirectstheDepartmentofNaturalResourcesto studytheuseofpropertytaxrevenuetofund waterinfrastructure,treatment,andreportto committee.

Addresseswhendeferredpropertytaxescome due;makestechnicalchanges.Changes implementationdate.

Clarifiesthatthecommissionrequiresasellerto renewanexemptioncertificatewhenmorethan 12monthselapsebetweentransactionsbetween asellerorcertifiedproviderandapublisher.

Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB500 CountySalesTaxAmendments Christofferson

M F(30-40-5) HB513 GreatSaltLakeAmendments Snider

FiscalNote-$6.5MM O P(68-0-7) P(24-3-2) HB525 EyewearSalesTaxAmendments Maloy

Note

O HB528 UtahEnergyActAmendments Wilcox

Fiscal

-$12.5MM

M P(70-0-5) P(24-0-5) HB557 TaxIncrementFinancingRevisions Dunnigan

S SenateSponsoredLegislation 1SubSJR1 ProposaltoAmendUtahConstitution-RevenueandTaxation McCay

S P(22-6-1) SJR3 ProposaltoAmendUtahConstitution-PropertyTaxExemptions Fillmore

M SB11 RetirementFiscalNoteRequirements Fillmore

S P(68-0-7) P(25-0-4)

Wilson

SB14 LeasedTangiblePersonalPropertyTax

M P(72-0-3) P(26-0-3)

WaterInfrastructureFundingStudy McCay

1SubSB34

OnSenateconcurrence calendar S P(69-2-4) P(27-0-2)

TaxDeferralRevisions Fillmore

2SubSB81 Property

S P(68-1-6) P(26-0-3)

SalesTaxAmendments Harper

2SubSB82

M P(69-0-6) P(23-0-6)

Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782

UtahTaxpayersAssociation2023LegislativeWatchlist-March3,2023

Addstheeducatorsalaryadjustmentstothelistof programsreceivingacostadjustmentforinflation.

Reducesthegastaxby4.5cents;modifiesthe increasesofgastax.

Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.

Providesataxcreditforthepurchaseand installationofwaterefficientlandscapingand fixtures

Separateselectroniccigaretteproductsand nontheraputicnicotineproductsfromalternative nicotineproducts,resultingindifferenttaxand licensingrequirements.

Clarifiesthatchloridecompoundsandsaltsthat containlithiumareconsideredmetalliferous minerals

Enactsanonrefundableincometaxcreditfor businessexpensesrelatedtoin-statetransporting orsellingofmedicalcannabis.

Givesataxcredittodeployedmilitarypersonnel

DirectsseverancetaxrevenuetotheIndustrial AssistanceAccount;enactsanaviationfuel incentive

Givesataxingentity12monthsratherthan60 daystorefundataxpayerfollowingan overpaymentafteranappeal.

Taxpayers are better served by a larger, general tax cut than individual credits. O

Number Title Sponsor Description Comments Position HouseFloor SenateFloor 1SubSB121 Car-SharingAmendments McKell

S P(73-0-2) P(23-0-6) SB157 PersonalPropertyTaxAmendments Harper Repeals

andtaxation

noncapitalizedpersonalproperty M P(67-0-8) P(25-0-4) SB179 EducatorSalaryAdjustmentsAmendments Riebe

Enactsprovisionsrelatedtocar-sharingbusiness platforms.

theelectionforassessment

FiscalNote:

O SB202 FuelTaxAmendments Riebe

O 3SubSB235 TaxAmendments Bramble Removes

S P(70-1-4) P(27-0-2) SB252 ConservationTaxIncentiveAmendments Riebe

$6.6MM

salestaxonsandandgravelwhen purchasedasabusinessinput.

1SubSB

Electronic

Amendments Bramble

263

CigaretteandOtherNicotineProductTax

FiscalNote-$6.8MM M P(69-0-6) P(25-0-4)

268 LithiumSeveranceTaxAmendments Blouin

FiscalNote-$6.5MM O SB278 CannabisBusinessTaxCreditAmendments Vickers

M P(25-1-3)

281 ModificationstoMilitaryIncomeTax Millner

O 1SubSB284 AviationFuelIncentiveAmendments Cullimore

M P(53-18-4) P(24-0-5)

TaxLevyAmendments Owens

SB294