Week 4 - Watchlist

Page 1

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

Positionsnot
paranthesis.
=
finalizedindicated in
S
Support.M= Monitor.O=Oppose.
Number Title Sponsor Description Comments Position HouseFloor SenateFloor NewThisWeek HJR14 JointRulesResolution-BudgetProcessAmendments VPeterson
S HB372 LocalSchoolDistrictReferendumAmendments Cobb
S HB377 PrisonHealthCareServicesRetirementAmendments Acton Allowsre-employment/doubledippingforDeptof CorrectionsemployeesworkingforHHS O HB392 RuralCountyHealthCareFacilitiesTaxAmendments Elison AllowsWashingtonCountytoimpose
additional
taxto
medicalservices O HB407 IncentivesAmendments Christofferson Requires
repealsor
severaltaxcredits
requiresadditionalprocessforcredits O HB416 TransientRoomTaxAmendments Lyman Expedites
to
to
M HB417 MotorVehicleTaxAmendments Lyman Allows
M HB422 InitiativeAmendments Kyle
Allowslocalschooldistricts'proposedtax increasestobereferredtovotersforapprovalor rejectionbyreferendum.
an
1%sales
fundemergency
StateTaxCommissionandtheOfficeof EnergyDevelopmenttopubliclydisclosenames ofrecipientsandamountsoftaxcreditsclaimed, also
limits
and
therepealofcertainsubsections related
theTRTfromJuly2026
July2023.
(S) 1SubSJR1 ProposaltoAmendUtahConstitution-RevenueandTaxation McCay
S SB179 EducatorSalaryAdjustmentsAmendments Riebe
O HighPriorityLegislation HJR14 JointRulesResolution-BudgetProcessAmendments VPeterson
Assuming
Note:$6.6MM
S

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

Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB54 TaxRevisions Eliason
FiscalNote-$96MM S HB101 FoodSalesTaxAmendments Rohner
Lowerstheindividualandcorporateincometax ratesfrom4.85%to4.80%
Fiscal
O HB172 FoodSalesTaxAmendments Lesser
Note-$166MM
Fiscal
3SubHB215 FundingForTeacherSalariesandOptionalEducation Opportunities Pierucci
O
S P P HB220 EmmissionsReductionsAmendments Stoddard
Fiscal
O HB240 IncomeTaxAmendments Abbott
HB296 MinimumBasicTaxRateReduction Brooks
S HB345 LocalDistrictPropertyTaxAmendments Peterson
Fiscal
S HB372 LocalSchoolDistrictReferendumAmendments Cobb
S HB416 TransientRoomTaxAmendments Lyman
M HB417 MotorVehicleTaxAmendments Lyman
M HB422 InitiativeAmendments Kyle
McCay
ProposaltoAmend

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

Number Title Sponsor Description Comments Position HouseFloor SenateFloor SB141 ReductionofMinimumBasicTaxRate Harper
FiscalNote-$151MM S SB164 FoodTaxAmmendments Escamilla
FiscalNote-$41MMin2025 O HouseofRepresentativesSponsoredLegislation 1SubHB56 TaxAssessmentAmendments Eliason
S P 3SubHB58 TaxModifications Spendlove Makes
M P P HB83 TaxCreditforEducatorExpenses Birkeland
technicalcorrectionsrelatedtotax
FiscalNote-$28MM O HB88 SocialSecurityTaxAmendments Brooks
FiscalNote-$15MM S HB104 ModificationstoPublicSafetyRetirement Gwynn
FiscalNote-$47.8MMin unfundedliability M
Post-retirement
Birkeland
ReemploymentAmendments
unfunded
O
FiscalNote-$47MMin
liability

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.

Positions
notfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Number Title Sponsor Description Comments Position HouseFloor SenateFloor HB213 SocialSecurityTaxAmendments Thurston
FiscalNote-$106MM S HB231 LowIncomeHousingPropertyTaxExemption Eliason Provides
M 1SubHB260 PropertyTaxIncomeRequirement Briscoe Increases
FiscalNote-$5.3MMstate, $7.1MMlocalshift S HB275 TaxDependentAmendments Lisonbee Adds
FiscalNote-$3.7MM M HB282 ChildCareCenterSalesTaxAmendments Watkins Exempts
FiscalNote-$520,000 O HB294 GovernmentalEntityBudgetTransparency Abbott Requires
S P HB298 VeteranPropertyTaxAmendments Pierucci Provides
tax
veterans O 2SubHB301 TransportationTaxAmendments Schultz Increases
FiscalNote-$21.5MMin 2025 M 3SubHB307 UtahWaterWays Musselman
apropertytaxexemptionforprivate propertyusedfor"permanentsupportivehousing"
amounts
careprogramfromsalesandusetax.
anexemptiononproperty
for disabled
stations
O P HB322 BudgetReportingRequirements Ballard Requires
S P HB377 PrisonHealthCareServicesRetirementAmendments Acton Allowsre-employment/doubledipping
of
employeesworkingforHHS O HB392 RuralCountyHealthCareFacilitiesSalesTaxAmendments Elison AllowsWashingtonCountytoimpose
taxtofundemergency medicalservices O HB407 IncentivesAmendments Christofferson Requires
O SenateSponsoredLegislation SJR3 ProposaltoAmendUtahConstitution-PropertyTaxExemptions Fillmore
M
expenditures
forDept
Corrections
an additional1%sales
repealsorlimitsseveraltaxcreditsand requiresadditionalprocessforcredits
Authorize

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.

Positionsnotfinalizedindicated inparanthesis.S=Support.M= Monitor.O=Oppose.
Number Title Sponsor Description Comments Position HouseFloor SenateFloor SB11 RetirementFiscalNoteRequirements Fillmore
S P P SB14 LeasedTangiblePersonalPropertyTax Wilson
M P P 1SubSB
WaterInfrastructureFundingStudy McCay
34
S 2SubSB81 PropertyTaxDeferralRevisions Fillmore
S P 2SubSB82 SalesTaxAmendments Harper
M P SB121 Car-SharingAmendments McKell Enacts
S SB157 PersonalPropertyTaxAmendments Harper Repealsthe
andtaxation ofnoncapitalizedpersonalproperty M SB179 EducatorSalaryAdjustmentsAmendments Riebe Addstheeducatorsalaryadjustmentstothelistof programsreceivingacostadjustmentforinflation. FiscalNote:$6.6MM O
electionforassessment
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