Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February10,2023
RequiresEACtopresentbudgettolegislators withcomparisontosubcommitteeprioritizedlists, alsoprohibitsEACfromincludingabudgetitem unlessrecommendedbysubcommitteeorcertain conditionsaremet
revenuecollectedfromacountytaxon rentalvehiclestobeusedtomitigatetheimpacts oftourism;makestechnicalchanges.
Contingentonthepassageofaconstitutional amendment,establishesa60%thresholdfor passageofastatewideinitiativethatwouldraise taxes
Subjecttothepassingofaconstitutional amendment,prohibitstheStatefromimposinga taxonthetransferofrealproperty.
theadoptionofthe 1stsubstitute
Addstheeducatorsalaryadjustmentstothelistof programsreceivingacostadjustmentforinflation. Fiscal
RequiresEACtopresentbudgettolegislators withcomparisontosubcommitteeprioritizedlists, alsoprohibitsEACfromincludingabudgetitem unlessrecommendedbysubcommitteeorcertain conditionsaremet
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February10,2023
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients
Removesthestatetaximposedonamountspaid orchargedforfoodandfoodingredients, excludescandy
EstablishestheUtahFitsAllScholarshipProgram andraisesteachersalaries
EnactsthePollutionEmissionReductionAct, createsavehicleemissionsfeeprogram,imposes requirementsonstructures,increasesfueltaxon non-tier3gasoline
Note-$161MM
FiscalNote-$240MM ongoing($200MMsalary adjustment;$40MM scholarship).
Note-$936MM
Lowerstheindividualandcorporatestateincome taxfrom4.85%to4.65% FiscalNote-$375MMin 2025 S
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
Requiresnon-electeddistrictstoreportproposed taxincreasesorbondissuancestotheir respectivemunicipallegislativebody,and requiresthatelectedmunicipallegislativebodyto makearecommendationontheproposal
Allowslocalschooldistricts'proposedtax increasestobereferredtovotersforapprovalor rejectionbyreferendum
Expeditestherepealofcertainsubsections relatingtotheTRTfromJuly2026toJuly2023.
Allowsrevenuecollectedfromacountytaxon rentalvehiclestobeusedtomitigatetheimpacts oftourism;makestechnicalchanges.
Note-$123MM
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Contingentonthepassageofaconstitutional amendment,establishesa60%thresholdfor passageofastatewideinitiativethatwouldraise taxes (S) 1SubSJR1
UtahConstitution-RevenueandTaxation
Subjecttothepassingofaconstitutional amendment,prohibitstheStatefromimposinga taxonthetransferofrealproperty.
Assumingtheadoptionofthe 1stsubstitute S
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February10,2023
LowerstheStateBasicLevy,eliminatestheWPU valuerateaddedfromthefreezebill,andthe equitypupilrate
RemovesstatesalestaxonfoodonallSNAPand WICeligibleitemsforeveryone
Requiresacountyassessortoprovidecertain assessmentdatatothecommissionanddatesit isdueby.Addsclarificationtopassthrough taxation
Enactsanonrefundableindividualincometax creditthataneligibleeducatormayclaimfor certainout-of-pocketclassroomexpenses
Expandseligibilityforthesocialsecuritybenefits taxcreditbyincreasingthethresholdsforthe income-basedphaseout
Forpoliceandfirefighters,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto90daysmodifiestheyearsofserviceand increasesthemultiplierforpurposesofcalculating theretirementallowanceprovidedtoamemberof theNewPublicSafetyandFirefighterTierII hybridretirementsystem.Sunsetsin5years.
Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
HB125
HB126 Post-retirementReemploymentModifications Birkeland
Forpoliceandteachers,reducesthewaiting periodforpost-retirementreemploymentfrom1 yearto60days
Allowsaretireewhowasapublicsafetyservice employeeorateachertobereemployedwitha participatingemployerwithintheone-year separationperiodif theretireedoesnotearn morethan$35,000peryearinpostretirement reemployment
HB130 AdoptionTaxCredit Shipp
HB144 HighCostInfrastructureDevelopmentTaxCreditAmendments Albrecht
HB170 ChildCareTaxCreditAmendments Pulsipher
1SubHB175 SchoolFeesAmendments Strong
Enactsanonrefundableandarefundable individualincometaxcreditforexpensesrelated totheadoptionofachild,forwhicheligibility dependsontheindividual'sincome
FiscalNote-$73MMin unfundedliability O
FiscalNote-$15MM O
Addsseverancetaxasaclaimablesourcefora taxcredit S
Enactsanonrefundablechildcaretaxcredit
Prescribes,modifiesandauthorizeswhatfeesan LEAmaychargeasecondarystudent
FiscalNote-$41.8MM O
FiscalNote-$0;however, $23MMisusuallycollected inschoolfees S
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February10,2023
Establishesalimitontheamountofsocial securitybenefitthatiseligibleforthetaxcredit andremovestheincomelimitationsoneligibility forthetaxcredit
theincomelimitforaclaimanttoqualify forahomeowner'sorrenter'scredit.
tothetaxpayertaxcreditanadditionalUtah personalexemptionintheyearofaqualifying dependent'sbirth.
paidorchargedfor constructionmaterialsusedtoopenorexpanda child
certainstateandlocalentitiesto disclosecertaininformationabouttheirbudget
vehicleregistrationfeesby$5,reduces thestategastax,enactsataxonEVcharging
Createsanewpartiallystatefundednon-profitto advoacteforoptimalwaterusewith$2MMone timeappropriationand$1MMongoing appropriationtofundtheirbudget
stateagenciestoprovidemorereporting regardingtheirnonlapsingbudget
StateTaxCommissionandtheOfficeof EnergyDevelopmenttopubliclydisclosenames ofrecipientsandamountsoftaxcreditsclaimed, also
apropertytaxexemptionforprivately ownedrealpropertythatisusedtosupportpublic education,children,orindividualswithadisability.
Formoreinformation,contact: RustyCannon,President-801.721.7136or MalahArmstrong,VicePresident-801.735.6782
UtahTaxpayersAssociation2023LegislativeWatchlist-February10,2023
LFAtoincludespecifiedadditionalinformationin thefiscalestimateforeachproposedbillthat changesretirementbenefitsforpublicemployees.
Providesthatthesaleofleasedtangiblepersonal propertyfromthelessortothelesseeissubjectto salesandusetax.
DirectstheDepartmentofNaturalResourcesto studytheuseofpropertytaxrevenuetofund waterinfrastructure,treatment,andreportto committee.
Addresseswhendeferredpropertytaxescome due;makestechnicalchanges.Changes implementationdate.
Clarifiesthatthecommissionrequiresasellerto renewanexemptioncertificatewhenmorethan 12monthselapsebetweentransactionsbetween asellerorcertifiedproviderandapublisher.
provisionsrelatedtocar-sharingbusiness platforms.