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
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
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.