Revenue and Taxation Interim Committee

The Revenue and Taxation Interim Committee studies the structure and administration of Utah’s state and local tax systems, including a wide range of policy issues and potential legislation.

The committee also receives briefings from committee staff on current state tax revenue collection trends and information on current state and national economic conditions.

Committee Members:

Rep. Daniel McCay (R), Chair
Sen. Deidre M. Henderson (R), Chair
Rep. Joel K. Briscoe (D)
Rep. Kim Coleman (R)
Rep. Rich Cunningham (R)
Rep. Steve Eliason (R)
Rep. Gage Froerer (R)
Rep. Eric K. Hutchings (R)
Rep. Ken Ivory (R)

 

 

Rep. John Knotwell (R)
Rep. Jeremy A. Peterson (R)
Rep. Marie H. Poulson (D)
Rep. Jon E. Stanard (R)
Sen. Curtis S. Bramble (R)
Sen. Jim Dabakis (D)
Sen. Gene Davis (D)
Sen. Wayne A. Harper (R)
Sen. Howard A. Stephenson (R)

 

Study Items:

  1. International Tax Credits – to study double taxation on foreign income via pass‐through entities.
  2. Property Assessments – to study property assessments when limited market data are  available, including Use Value Adjustments for determining value for real property  assessments vs. Market Value Adjustments.
  3. Property Tax and Fair Market Value ‐ to study the fair market valuation of static property.
  4. Public Building Materials – to study a sales tax exemption for public building materials.
  5. Solar Tax Credits – to study how to determine when the state of Utah should end solar energy tax credits.
  6. Green Belt Assessment – to study issues related to green belt assessment, including SB 12, 2012 General Session.
  7. Voted and Board Leeway – to study amendments to school district property tax  provisions regarding the voted and board leeway.
  8. Special District Tax Revisions – to study the circumstances under which a local district  may levy or collect a property tax that exceeds the certified rate (elected board/appointed board).
  9. H.B. 310, Tax Credit Review Amendments – to study tax credits according to the cycle set in H.B. 310.
  10. Filing Dates – compare federal and state filing due dates.
  11. Revenue and Taxation Amendments
  12. Use Tax – clarify tax forms, assess ongoing viability of use tax and other options.

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