Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-January17,2023
Number Title
HighPriorityLegislation
HB54 TaxRevisions
HB101 FoodSalesTaxAmendments
HB125 Post-retirementReemploymentAmendments
Sponsor Description
Eliason
Rohner
Birkeland
HB126 Post-retirementReemploymentModifications
HB172 FoodSalesTaxAmendments
HB215
SJR1
FundingForTeacherSalariesandOptional EducationOpportunities
Birkeland
Lesser
Comments
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Position HouseFloor SenateFloor
Lowerstheindividualandcorporateincometax ratesfrom4.85%to4.80% (S)
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients (O)
Forpoliceandteachers,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto60days (O)
Allowsaretireewhowasapublicsafetyservice employeeorateachertobereemployedwitha participatingemployerwithintheone-year separationperiodif theretireedoesnotearn morethan$35,000peryearinpostretirement reemployment (O)
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy (O)
Pierucci EstablishestheUtahFitsAllScholarshipProgram (S)
ProposaltoAmendUtahConstitution-Revenueand Taxation McCay
HouseofRepresentativesSponsoredLegislation
HB56 TaxAssessmentAmendments
HB58 TaxModifications
HB83 TaxCreditforEducatorExpenses
HB88 SocialSecurityTaxAmendments
Eliason
Permitstheexemptionofgreaterthan45%ofthe fairmarketvalueofresidentialpropertybe exemptionfrompropertytax;andprohibitsthe Statefromimposingataxonthetransferofreal property. Notopposedtothe prohibitionoftransfertax. (O)
Requiresacountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby (S)
Spendlove Makestechnicalcorrectionsrelatedtotax (M)
Birkeland
Brooks
Enactsanonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocketclassroomexpenses (O)
Expandseligibilityforthesocialsecuritybenefits taxcreditbyincreasingthethresholdsforthe income-basedphaseout (S)
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-January17,2023
Number Title
Sponsor Description
HB104 ModificationstoPublicSafetyRetirement
HB130 AdoptionTaxCredit
Gwynn
Shipp
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Comments Position HouseFloor SenateFloor
Forpoliceandfirefighters,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto90daysmodifiestheyearsofserviceand increasesthemultiplierforpurposesofcalculating theretirementallowanceprovidedtoamemberof theNewPublicSafetyandFirefighterTierII hybridretirementsystem.Sunsetsin5years. (M)
Enactsanonrefundableandarefundable individualincometaxcreditforexpensesrelated totheadoptionofachild,forwhicheligibility dependsontheindividual'sincome (O)
HB170 ChildCareTaxCreditAmendments Pulsipher Enactsanonrefundablechildcaretaxcredit (O)
HB175 SchoolFeesAmendments
HB213 SocialSecurityTaxAmendments
SenateSponsoredLegislation
SJR1
ProposaltoAmendUtahConstitution-PropertyTax Exemptions
Strong
Thurston
Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent (S)
Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit (S)
Fillmore
SB11 RetirementFiscalNoteRequirements
Fillmore
SB14 LeasedTangiblePersonalPropertyTax Wilson
Authorizeapropertytaxexemptionforprivately ownedrealpropertythatisusedtosupportpublic education,children,orindividualswithadisability. (M)
LFAtoincludespecifiedadditionalinformationin thefiscalestimateforeachproposedbillthat changesretirementbenefitsforpublicemployees. (S)
Providesthatthesaleofleasedtangiblepersonal propertyfromthelessortothelesseeissubjectto salesandusetax. (M)
SB34 WaterInfrastructureFundingStudy McCay
SB81 PropertyTaxDeferralRevisions
SB82 SalesTaxAmendments
Fillmore
DirectstheDepartmentofNaturalResourcesto studytheuseofpropertytaxrevenuetofund waterinfrastructure,treatment,andreportto committee. (S)
Addresseswhendeferredpropertytaxescome due;makestechnicalchanges.Changes implementationdate. (S)
Harper
Clarifiesthatthecommissionrequiresasellerto renewanexemptioncertificatewhenmorethan 12monthselapsebetweentransactionsbetween asellerorcertifiedproviderandapublisher. (M)