Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February3,2023
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy
EstablishestheUtahFitsAllScholarshipProgram andraisesteachersalaries
EnactsthePollutionEmissionReductionAct, createsavehicleemissionsfeeprogram,imposes requirementsonstructures,increasesfueltaxon non-tier3gasoline
Lowerstheindividualandcorporatestateincome taxfrom4.85%to4.65%
FiscalNote-$240MM ongoing($200MMsalary adjustment;$40MM scholarship).
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
FiscalNote-$375MMin 2025 S
HB296 MinimumBasicTaxRateReduction
Brooks
HB345 LocalDistrictPropertyTaxAmendments Peterson
HB372 LocalSchoolDistrictReferendumAmendments Cobb
SJR1 ProposaltoAmendUtahConstitution-RevenueandTaxation McCay
SB141 ReductionofMinimumBasicTaxRate
Harper
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
Requiresnon-electeddistrictstoreportproposed taxincreasesorbondissuancestotheir respectivemunicipallegislativebody,and requiresthatelectedmunicipallegislativebodyto makearecommendationontheproposal
Allowslocalschooldistricts'proposedtax increasestobereferredtovotersforapprovalor rejectionbyreferendum (S)
Permitstheexemptionofgreaterthan45%ofthe fairmarketvalueofresidentialpropertybe exemptionfrompropertytax;andprohibitsthe Statefromimposingataxonthetransferofreal property. Notopposedtothe prohibitionoftransfertax. O
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
SB164 FoodTaxAmmendments
Escamilla
RemovesstatesalestaxonfoodonallSNAPand WICeligibleitemsforeveryone (O) HouseofRepresentativesSponsoredLegislation
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February3,2023
Requiresacountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby.Addsclarificationtopassthrough
Enactsanonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocket
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 FiscalNote-$15MM O
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
HB144 HighCostInfrastructureDevelopmentTaxCreditAmendments Albrecht
HB170 ChildCareTaxCreditAmendments
Addsseverancetaxasaclaimablesourcefora taxcredit S
Pulsipher Enactsanonrefundablechildcaretaxcredit
HB175 SchoolFeesAmendments Strong
HB213 SocialSecurityTaxAmendments Thurston
HB231 LowIncomeHousingPropertyTaxExemption Eliason
Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent
Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit
FiscalNote-$41.8MM O
FiscalNote-$0;however, $23MMisusuallycollected inschoolfees S
FiscalNote-$106MM S
Providesapropertytaxexemptionforprivate propertyusedfor"permanentsupportivehousing" M
UtahTaxpayersAssociation2023LegislativeWatchlist-February3,2023
tothetaxpayertaxcreditanadditionalUtah personalexemptionintheyearofaqualifying dependent'sbirth.
amountspaidorchargedfor constructionmaterialsusedtoopenorexpanda childcareprogramfromsalesandusetax.
Createsanewpartiallystatefundednon-profitto advoacteforoptimalwaterusewith$2MMone timeappropriationand$1MMongoing appropriationtofundtheirbudget
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.
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February3,2023
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.