2023 Session Week 2 Watchlist

Page 1

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

UtahTaxpayersAssociation2023LegislativeWatchlist-January26,2023

Forpoliceandteachers,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto60days

aretireewhowasapublicsafetyservice employeeorateachertobereemployedwitha participatingemployerwithintheone-year separationperiodif theretireedoesnotearn morethan$35,000peryearinpostretirement

thestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy

EstablishestheUtahFitsAllScholarshipProgram andraisesteachersalaries

EnactsthePollutionEmissionReductionAct, createsavehicleemissionsfeeprogram,imposes requirementsonstructures,increasesfueltaxon non-tier3gasoline

Lowerstheindividualandcorporatestateincome taxfrom4.85%to4.65%

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

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

FiscalNote-$936MM

FiscalNote-$375MMin 2025

Permitstheexemptionofgreaterthan45%ofthe fairmarketvalueofresidentialpropertybe exemptionfrompropertytax;andprohibitsthe Statefromimposingataxonthetransferofreal property. Notopposedtothe prohibitionoftransfertax.

LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate

LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate S

Positions
Number Title Sponsor Description Comments Position HouseFloor SenateFloor HighPriorityLegislation HB54 TaxRevisions Eliason Lowersthe
rates
FiscalNote-$96MM S HB101 FoodSalesTaxAmendments Rohner Removes
and
ingredients FiscalNote-$166MM O HB125 Post-retirementReemploymentAmendments Birkeland
FiscalNote-$47MMin unfundedliability O HB126 Post-retirementReemploymentModifications Birkeland
reemployment FiscalNote-$73MMin unfundedliability O HB172 FoodSalesTaxAmendments Lesser Removes
FiscalNote-$161MM O 3SubHB215 FundingForTeacherSalariesand
EducationOpportunities Pierucci
individualandcorporateincometax
from4.85%to4.80%
thestatetaximposedonamountspaid orchargedforfood
food
Allows
Optional
S P P
EmmissionsReductionsAmendments Stoddard
HB220
O
IncomeTaxAmendments Abbott
HB240
S
Proposal
McCay
SJR1
toAmendUtahConstitution-Revenueand Taxation
O
Brooks
HB296 MinimumBasicTaxRateReduction
S
Harper
SB141 ReductionofMinimumBasicTaxRate

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

UtahTaxpayersAssociation2023LegislativeWatchlist-January26,2023

acountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby

anonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocketclassroom

Expandseligibilityforthesocialsecuritybenefits taxcreditbyincreasingthethresholdsforthe income-basedphaseout

Forpoliceandfirefighters,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto90daysmodifiestheyearsofserviceand increasesthemultiplierforpurposesofcalculating theretirementallowanceprovidedtoamemberof theNewPublicSafetyandFirefighterTierII hybridretirementsystem.Sunsetsin5years.

anonrefundableandarefundable individualincometaxcreditforexpensesrelated totheadoptionofachild,forwhicheligibility dependsontheindividual'sincome

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

HB231 LowIncomeHousingPropertyTaxExemption

HB260 PropertyTaxIncomeRequirement

HB275 TaxDependentAmendments

HB282 ChildCareCenterSalesTaxAmendments

Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent

Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit

Providesapropertytaxexemptionforprivate propertyusedfor"permanentsupportivehousing"

Increasestheincomelimitforaclaimanttoqualify forahomeowner'sorrenter'scredit. FiscalNote-$3MMstate, $7.1MMlocalshift

AddstothetaxpayertaxcreditanadditionalUtah personalexemptionintheyearofaqualifying dependent'sbirth.

Exemptsamountspaidorchargedfor constructionmaterialsusedtoopenorexpanda childcareprogramfromsalesandusetax.

Note-$3.7MM M

Note-$520,000

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HouseofRepresentativesSponsoredLegislation HB56 TaxAssessmentAmendments Eliason Requires
S 3SubHB58 TaxModifications Spendlove Makestechnicalcorrectionsrelatedtotax M P HB83 TaxCreditforEducatorExpenses Birkeland Enacts
FiscalNote-$28MM O HB88 SocialSecurityTaxAmendments Brooks
FiscalNote-$15MM S HB104 ModificationstoPublicSafetyRetirement Gwynn
expenses
FiscalNote-$47.8MMin unfundedliability M HB130 AdoptionTaxCredit Shipp Enacts
FiscalNote-$15MM O
ChildCareTaxCreditAmendments Pulsipher Enactsanonrefundable
credit FiscalNote-$41.8MM O
SchoolFeesAmendments Strong
HB170
childcaretax
HB175
FiscalNote-$0;
S
TaxAmendments Thurston
Fiscal
S
however, $23MMisusuallycollected inschoolfees
HB213 SocialSecurity
Note-$106MM
Eliason
M
Briscoe
S
Lisonbee
Fiscal
Watkins
Fiscal
O

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

UtahTaxpayersAssociation2023LegislativeWatchlist-January26,2023

apropertytaxexemptionforprivately ownedrealpropertythatisusedtosupportpublic education,children,orindividualswithadisability.

LFAtoincludespecifiedadditionalinformationin thefiscalestimateforeachproposedbillthat changesretirementbenefitsforpublicemployees.

Providesthatthesaleofleasedtangiblepersonal propertyfromthelessortothelesseeissubjectto salesandusetax.

DirectstheDepartmentofNaturalResourcesto studytheuseofpropertytaxrevenuetofund waterinfrastructure,treatment,andreportto committee.

Addresseswhendeferredpropertytaxescome due;makestechnicalchanges.Changes implementationdate.

thatthecommissionrequiresasellerto renewanexemptioncertificatewhenmorethan 12monthselapsebetweentransactionsbetween asellerorcertifiedproviderandapublisher.

Positions
S=
O=
notfinalizedindicated inparanthesis.
Support.M= Monitor.
Oppose.
Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB287 MedicaidCoverageAmendments Ward Expandsmedicaidcoverageincertainareas (M) HB294 GovernmentalEntityBudgetTransparency Abbott Requires
(S) HB296 VeteranPropertyTaxAmendments Pierucci Proviesan
on
taxfor
veterans M HB301 TransportationTaxAmendments Schultz Increasesvehicle
fees
stations M SenateSponsoredLegislation SJR3 ProposaltoAmendUtahConstitution-PropertyTax Exemptions Fillmore
M SB11 RetirementFiscalNoteRequirements Fillmore
S P SB14 LeasedTangiblePersonalPropertyTax Wilson
certainstateandlocalentitiesto disclosecertaininformationabouttheirbudget
exemption
property
disabled
registration
by$5,reduces thestategastax,enactsataxonEVcharging
Authorize
M P 1SubSB34 WaterInfrastructureFundingStudy McCay
S 2SubSB81 PropertyTaxDeferralRevisions Fillmore
S 2SubSB82 SalesTaxAmendments Harper Clarifies
M SB121 Car-SharingAmendments McKell Enacts
S
provisionsrelatedtocar-sharingbusiness platforms.

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