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
Lowerstheindividualandcorporateincometax ratesfrom4.85%to4.80%
Birkeland
HB126 Post-retirementReemploymentModifications
HB172 FoodSalesTaxAmendments
Birkeland
Lesser
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Comments Position HouseFloor SenateFloor
FiscalNote-$96MM S
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients FiscalNote-$166MM O
Forpoliceandteachers,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto60days
Allowsaretireewhowasapublicsafetyservice employeeorateachertobereemployedwitha participatingemployerwithintheone-year separationperiodif theretireedoesnotearn morethan$35,000peryearinpostretirement reemployment
FiscalNote-$47MMin unfundedliability O
FiscalNote-$73MMin unfundedliability O
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy FiscalNote-$161MM O
HB215
SJR1
FundingForTeacherSalariesandOptional EducationOpportunities Pierucci
ProposaltoAmendUtahConstitution-Revenueand Taxation McCay
HB56
TaxAssessmentAmendments
3SubHB58 TaxModifications
HB83 TaxCreditforEducatorExpenses
HB88 SocialSecurityTaxAmendments
Eliason
EstablishestheUtahFitsAllScholarshipProgram andraisesteachersalaries
FiscalNote-$240MM ongoing($200MMsalary adjustment;$40MM scholarship). S P
Permitstheexemptionofgreaterthan45%ofthe fairmarketvalueofresidentialpropertybe exemptionfrompropertytax;andprohibitsthe Statefromimposingataxonthetransferofreal property. Notopposedtothe prohibitionoftransfertax. O
Requiresacountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby S
Spendlove Makestechnicalcorrectionsrelatedtotax M P
Birkeland
Brooks
Enactsanonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocketclassroomexpenses FiscalNote-$28MM O
Expandseligibilityforthesocialsecuritybenefits taxcreditbyincreasingthethresholdsforthe income-basedphaseout
FiscalNote-$15MM S
HouseofRepresentativesSponsoredLegislationFormoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-January17,2023
Number Title
Sponsor Description
HB104 ModificationstoPublicSafetyRetirement
HB130 AdoptionTaxCredit
Gwynn
Forpoliceandfirefighters,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto90daysmodifiestheyearsofserviceand increasesthemultiplierforpurposesofcalculating theretirementallowanceprovidedtoamemberof theNewPublicSafetyandFirefighterTierII hybridretirementsystem.Sunsetsin5years.
Shipp
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Comments Position HouseFloor SenateFloor
FiscalNote-$47.8MMin unfundedliability M
Enactsanonrefundableandarefundable individualincometaxcreditforexpensesrelated totheadoptionofachild,forwhicheligibility dependsontheindividual'sincome FiscalNote-$15MM O
HB170 ChildCareTaxCreditAmendments Pulsipher Enactsanonrefundablechildcaretaxcredit FiscalNote-$41.8MM O
HB175 SchoolFeesAmendments
HB213 SocialSecurityTaxAmendments
HB220 EmmissionsReductionsAmendments
HB231 LowIncomeHousingPropertyTaxExemption
SenateSponsoredLegislation
Strong
Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent
Thurston
Stoddard
Eliason
SJR3 ProposaltoAmendUtahConstitution-PropertyTax Exemptions Fillmore
SB11 RetirementFiscalNoteRequirements
Fillmore
SB14 LeasedTangiblePersonalPropertyTax Wilson
SB34 WaterInfrastructureFundingStudy McCay
FiscalNote-$0;however, $23MMisusuallycollected inschoolfees S
Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit FiscalNote-$106MM S
enactsthePollutionEmissionReductionAct, createsavehicleemissionsfeeprogram,imposes requirementsonstructures,increasesfueltaxon non-tier3gasoline O
Providesapropertytaxexemptionforprivate propertyusedfor"permanentsupportivehousing" M
Authorizeapropertytaxexemptionforprivately ownedrealpropertythatisusedtosupportpublic education,children,orindividualswithadisability. M
LFAtoincludespecifiedadditionalinformationin thefiscalestimateforeachproposedbillthat changesretirementbenefitsforpublicemployees. S P
Providesthatthesaleofleasedtangiblepersonal propertyfromthelessortothelesseeissubjectto salesandusetax. M P
DirectstheDepartmentofNaturalResourcesto studytheuseofpropertytaxrevenuetofund waterinfrastructure,treatment,andreportto committee. S
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-January17,2023
Number Title
SB81 PropertyTaxDeferralRevisions
SB82 SalesTaxAmendments
Sponsor Description
Fillmore
Harper
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Comments Position HouseFloor SenateFloor
Addresseswhendeferredpropertytaxescome due;makestechnicalchanges.Changes implementationdate. S
Clarifiesthatthecommissionrequiresasellerto renewanexemptioncertificatewhenmorethan 12monthselapsebetweentransactionsbetween asellerorcertifiedproviderandapublisher. M