2012 Watchlist () indicates recommended position

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1 Number Title Bill Sponor Decription Quetion/ent Po PRIRITY BILLS Statewide Adaptive HB 15 Teting Hughe turn UPASS into a computer adaptive teting model S P P P City or town option extend the expiration of the.1% option ale tax increae ale and ue tax aociated with the hold harmle creating nearly 30 year ago on HB 81, 1t Sub Dee the ditribution of local option ale tax to 2030 P P FN: Reduce GF revenue Severance Tax by $48M in 2013, and HB 210 Amendment Nielon Revere the everance tax grab from the 2011 eion $96M annually thereafter S P F HB 384 Sale and ue tax retailer nexu Harper expand the definition of nexu for remote eller by uing the preence of affiliate to trigger nexu; alo remove the nexu exception provided to Cabela' S P HB 385 Sale and ue tax - Seller notice requirement Joint Reolution on HJR 6, 2nd SubSeverance Tax Reearch Tax Credit SB 24 Amendment to Revenue and Taxation SB 27 Title Agriculture SB 46 Sutainability Act Financial Tranparency SB 137 Webite Health Inurance Mandate Accountability SB 138 Amendment Harper Nielon require out of tate eller to notify UT purchaer that ale tax may be due, and hould conult UT law to find out what tax obligation exit FN: No Impact Include a contitutional note re: erce Claue S F contitutional amendment to put all everance taxe in the everance tax trut fund. 25% of firt $50M, 50% of econd $50M and 75% of remaining S P P Amendment Valentine Repeal the expiration date for thee tax credit Rev & Tax ittee bill S N/A P Stephenon Jenkin Niederhauer Weiler SB 262 State park contracting Hinkin Boxcar bill NUMBERED BILLS Bill Revere Supreme Court deciion diallowing refund of erroneouly paid ale taxe S P P require rollback taxe in countie (1t, 2nd, 3rd) and optional (4th, 5th and 6th) be put into a conervation fund require interlocal entitie to publih financial information on tate tranparency webite S P P P Require that health inurance mandate paed after Jan. 1, 2012 mut alo apply to charter, public or higher ed chool S P P HB 28 HB 30 HB 31 Economic Development Tak Force Wilon Unemployment Inurance Amendment Peteron Taxe and Fee on Emergency Medical Aircraft Painter create a tak force to advie to increae economic production in Utah FN: lo of $9.2M in 2012, reduce the UI contribution rate from 9% plu the ocial contribution $20M in 2013 and $7.3M rate to 7% plu the ocial contribution rate; cap the 2012 ocial in all from contribution for 2012; et the reerve factor at 2.0, when Unemployment the reerve fund i inolvent Compenation Fund Impoe a $100 regitration fee on helicopter exempt from property tax and ued 95% of the time for emergency medical tranport FN: $46K from GF in 2013; member mut include rep from SL Chamber, Manufacturer Aociation S P P P Rev & Tax committee billl; FN: ($9,800) from Aeronautic Retricted Account P P P P

2 Number Title Bill Sponor Decription Quetion/ent Po HB 34 Sale and Ue Tax Act Reviion Harper The repeal of a tax applie to a billing period if the billing tatement for the billing period begin on or after the the repeal' effective date Rev & Tax committee bill; FN: No impact N/A P P P HB 35 HB 36 HB 41 HB 50 HB 59 HB 69 HB 75 HB 80, 1S HB 91, 1t S. HB 101 HB 106 HB 112 Extenion of Recycling Market Development Zone Tax Credit Harper move the repeal date on thee tax credit to Jan. 1, 2021 Sale and Ue Tax - Computer Software and ther Tangible Peronal Property Amendment Harper Property Taxation of Buine Peronal Property Repeal of Election Campaign Fund and Related Tax Return Deignation Alcoholic Beverage Control Act - Liquor Revenue for Public Education Inurance coverage for autim pectrum diorder Painter Dougall Bird define computer oftware maintenance contract, and optional computer oftware maintenance contract (ocmc); if ocmc i part of a non-itemized bill, the ocmc i 40% taxable; clarifie when detaching prewritten computer oftware from tangible peronal property not attached to real property i a repair/renovation of tangible peronal property increae the exemption for tangible peronal property for buinee from $3500 to $25,000 Rev & Tax committee bill; FN: ($2.1M annually from Education Fund) P P P Rev & Tax committee bill; priority bill for UTC; FN: Unknown - for each 1% change, could be a $6,700 fical impact N/A P P P Rev & Tax committee bill; FN: overall no impact, but will hift property taxe by $12M m Held repeal the Election campaign fund, and the income tax return deignation FN: $120,000 to GF P P not ure whether liquor revenue are a good public ed revenue ource; probably would crimp ability to privatize appropriate 10% of gro liquor revenue ($31.6M) in liquor operation on wholeale or revenue for public ed retail ide m Menlove inurance mandate for autim pectrum diorder; minimum annual coverage i at leat $50K, with an inflator tied to CPI require owner of a property ubject to a low-income houing covenant to provide info to county aeor regarding the continuing Property taxation of low compliance with the covenant, and financial tatement for the income houing Draxler property; provide for penaltie if fail to make required dicloure FN: No impact m P P Reorganization of Require DAS to tudy how to conolidate adminitrative function adminitrative upport for 10 agencie; require DHRM to provide payroll ervice to FN: loe $50K from GF in function in tate executive branch entitie; appropriate $600K in dedicated credit to FY 2013, and gain $428K agencie Harper DHRM, and decreae DHRM payroll fee/fte by $20 annually thereafter P Utah enabling act Appropriate $350K to the litigation Sumion require AG to file an action eeking enforcement of the Enabling Act AG for the litigation m P Tax Credit for Employing a Homele Peron King provide nonrefundable tax credit for employing a homele peron FN: $144,000 P P Limitation on collective bargaining Adoption tax credit Grover Gibon limit topic ubject to collective bargaining by public employee to alarie and benefit provide a nonrefundable tax credit for adoption of a child, and a refundable credit if the child ha a pecial need only available if adoption expene are at leat $25K; credit capped at 5% of expene S

3 Number Title Bill Sponor Decription Quetion/ent Po Education aving allow HS tudent to pend their ed dollar a la carte fahion, and HB 123 account Dougall ue unexpended after 4 year on in tate higher ed S Held appropriate 10% of growth in ale tax revenue into a new account, which can be acceed if the fed. gov't top funding; if FN: loe $20M ongoing account balance get to 30% of fed fund, then 10% i decreaed to from Gen. Fund, into Budget reerve amount neceary to aure 30% level; doe not apply if 1 of 3 Federal Fund Budget HB 136 account Sumion previou FY had an operating deficit at end of FY Reerve Account require Tax iion to report to Legilature and pot on State Tax iion Tranparency Webite how much revenue the tate lot from the HB 138 report on tax proviion Bricoe variou income, property and ale tax credit and exemption FN: No impact K-12 education HB 146 Sumion Boxcar bill HB 147 HB 148 HB 149 HB 156 nline education Tranfer and taxation of public land Lat Ivory repeal SB 65 by preventing tudent from participating in an online education program beyond what i offered by their ditrict of reidence require the tate to aume title of federal land in U.S. by Dec. 31, 2014; if tate ell thee land, require tate to retain 5% in permanent State School Fund require State Board to etablih a pilot online chool urvey for parent, tudent and teacher to evaluate each other acro a variety of important variable FN: No Impact, though doe include a contitutional note m P nline education urvey Eliaon FN: $40K from EF one time in 2013 Public education program Newbold FN: No impact HB 158 Student bae budgeting Butterfield firt attempt at moving chool dollar to the chool level, per formula Teacher retention and HB 160 termination King Boxcar bill HB 171 Necearily exitent mall chool funding McIff Boxcar bill HB 174 HB 178 HB 179 HB 181 HB 200 Sale and Ue Tax Allocation for Water Reource Contruction Fund Government law Painter earmark 15% of the growth in ale tax revenue from current FY into the Water Reource Contruction Fund modification Galvez Boxcar bill Local ditrict Handy Boxcar bill General government Doughty Boxcar bill Individual Income Tax Credit for Ue Tax create a non-refundable tax credit againt individual income tax for Liability Nielon ue taxe paid; no carryforward or carry back allowed earmarking of future revenue growth eem like really bad policy, and i becoming increaingly common P retropective to Jan. 1, 2012 m Held

4 Number Title Bill Sponor Decription Quetion/ent Po HB 206, 1S HB 207 HB 209 HB 211 HB 212 HB 218 HB 224 HB 242 HB 250 HB 258 HB 261 Curriculum ption for Secondary School Student Dougall allow tudent to attend an ATC, if they believe the ATC will better achieve the tudent' career and technical education FN: UCAT may ee an increaed marginal cot of < $10 per memberhip hour; Program funded thru MSP will ee a aving, depending on the number of ADM P P By 2014, enable another 17 citie to create their own chool ditrict, which repreent 27% of the taxable bae in the affected ditrict m Requirement to Create School Ditrict Dougall lower the threhold for creating a new chool ditrict from 50,000 reident to 30,000 reident create a mechanim for the tate to reclaim federal land, and then Utah Land Protection ell thoe land; when ale occur, 5% of proceed mut go to State Act Cox School Fund FN: No impact m Inurance coverage for amino-acid baed FN: $21,900 one time GF formula Mo inurance mandate requiring coverage for amino-acid baed formula for rule development Dividing School Require chool ditrict plit to be approved by a majority of the Ditrict Bird voter in all affected ditrict FN: No impact m F Local chool board prohibit a local chool board from agreeing to automatically renew FN: No impact buine adminitrator McCay the contract with a buine adminitrator P P P P Political ubdiviion - FN: $82,300 from GF to Report of receipt of require local ubdividion to make the ame federal receipt report compile the local data federal money Ivory a the tate now make Held Inurance billing for athletic trainer Ray inurance mandate for athletic trainer Tax credit for a dependent with a create a 75% tax credit for the peronal exemption claimed for a diability Dougall peron with a diability on federal income tax return Education funding Dividing of chool ditrict Powell Sumion FN: one time cot of $6,600 from GF - higher inurance premium FN: $761K from EF in 2013, and $781K from EF in 2014 P P P FN: Annual lo of $4.2 million from the Education Fund P if a econdary chool tudent attend an ATC, that tudent i to be counted in the ending chool' ADM If a chool ditrict plit, require the new and remaining chool ditrict to impoe variou property tax levie, regardle of the property tax bae of the two ditrict FN: No impact m P P P P HB 264 HB 272, 3S HB 291 HB 292 High occupancy vehicle lane Sumion Pilot program for inurance coverage for autim pectrum diorder Menlove Funding for burying utility line Bricoe Taxation of variable life inurance Bird allow UDT to raie the peed limit of a HT lane to 75, if the poted peed in the other lane i at leat 65 require public employee' benefit and inurance program to etablih a pilot program to cover autim pectrum diorder; tie coverage increae to change in the CPI allow citie and town to impoe an additional.1% ale and ue tax to bury utility line convert current 2.25% tax on firt $100K of variable life inurance to flat.08% for all variable life inurance FN: No impact, except cot of replacing ign FN: $5.9M from GF/EF annually P m

5 Number Title Bill Sponor Decription Quetion/ent Po FN: lo of $432M from GF/EF in 2013, and HB 299 Tax Reviion Dougall Reduce tate ale tax to 3.5% and tate income tax to 4% $609M in 2014 State and political ubdiviion employment eniority may not be the central factor in deciding whether to hire or HB 310 McCay fire omone in muni gov't FN: No impact S Held create a non refundable corporate and individual income tax credit Veteran employment for employing a recently deployed veteran who i collecting or ha HB 312 tax credit Ipon recently collected unemployment benefit P need to be ure how broad give peron delivering or intalling financed peronal property the thi bill i (RC Willey); FN Sale and ue tax option of remitting ale tax when intalled/delivered, or when/a hould jut be one time HB 323 collection Butterfield payment i made dollar S P P School board election HB 331 proviion Nielon Boxcar bill Tranportation HB 332 Harper Boxcar bill HB 333 Tax Harper Boxcar bill Electronic high chool HB 336 Sandtrom Boxcar bill Utah tate park management HB 347 Ipon Boxcar bill require an employer to provide due checkoff for member of any Government payroll bonafide labor organization, if the employer provide due checkoff HB 350, 1S Daw for any labor organization P pt out of executive order on White HB 351 rural council Ivory Boxcar bill City library budget HB 352 Eliaon Boxcar bill Charter chool funding HB 353 Newbold Boxcar bill FN: one time cot of School ditrict budget require chool ditrict to report revenue and expene in their $17.6K from GF in FY HB 364 reporting Dougall CAFR and on the Tranparency webite at the chool level 2013 HB 365 Reviion to tax Dougall ale tax exemption for R&D equipment and for contruction material in life cience Tuition reimburement HB 371 for private education Grover Boxcar bill Improving tudent academic learning in HB 375 chool Newbold Boxcar bill Performance baed HB 376 retention of teacher Grover Boxcar bill FN: net lo of $200K from GF/EF in 2013, and $600K from GF/EF in 2014 P

6 Number Title Bill Sponor Decription Quetion/ent Po Public education - aement HB 381 Daw Boxcar bill Property tax HB 387 modification Harper Boxcar bill Charter chool funding HB 392 reviion Sandtrom Boxcar bill Charter chool tart-up HB 397 Dee Boxcar bill Allocation of chool HB 398 trut land fund Herrod Boxcar bill School bonding for HB 414 eimic purpoe Froerer Boxcar bill HB 427 Tax law modification Wilcox Boxcar bill Education program HB 428 funding Bird Boxcar bill Zero baed budgeting HB 436 for tate agencie Frank Boxcar bill Cigarette and tobacco HB 438 tax Ray Boxcar bill Charter chool enrollment HB 441 McCay Boxcar bill Charter chool HB 447 enrollment increae McCay Remove uneceary reporting Public employee tatu HB 449 modification Dee Boxcar bill General government HB 450 reviion Dee Boxcar bill Amendment to HB 476 government Ipon Boxcar bill Amendment to general HB 477 government Ipon Boxcar bill HB 478 HB 482 HB 484 HB 495 HB 500 HB 507 Economic development Hughe Boxcar bill Severance tax funding for certain program Ivory Boxcar bill Income tax penaltie and interet Cogrove Boxcar bill repeal 36-month time limit for an uncertified or unlicened appraier Property tax - appraier trainee to perform appraial under the direction of a holder of a Draxler certificate Education reporting efficiency Wilcox Boxcar bill Charter chool allocation meaured by property tax Dougall Boxcar bill P

7 Number Title Bill Sponor Decription Quetion/ent Po Joint reolution on Revenue from any ale and ue tax on motor vehicle or on part or motor vehicle taxe and ervice for motor vehicle i not ubject to Subection (6) of thi HJR 11 fee Dougall Section 5 (which focue on tranportation related project) m Joint Reolution on property tax exemption propoed amendment to the contitution to exempt from property tax for certain military National Guard or military reerve peronnel who are deployed out of FN: $14,700 from GF for HJR 12 peronnel Sandtrom tate cot of election m P P Joint reolution - Tax Non-binding tax opinion quetion on.15% tatewide art, heritage, HJR 13 opinion quetion Hughe etc tax m P Joint reolution urging Congre to pa the Marketplace Fairne HJR 14 Act Eliaon Urge upport of Marketplace Fairne Act before Congre S P Joint reolution on HJR 18 peronal property tax Painter FN: $14,700 FY 2013 Bill SB 10 SB 23 SB 31 SB 54 SB 58 SB 59 SB 64 SB 65, 1S SB 67 College and Career Readine Aement Dayton replace UBSKT in 10th grade with a college and career readine tet choen by State Board; tet may include ASVAB, or a tet ued Education Interim by college to determine college readine (e.g., ACT, SAT); require ittee bill; FN: State School Board to create differentiated diploma; appropriate $2.2M to State Board for the college and career readine program additional $700K from EF ongoing P N/A P Life Science and Technology Tax Credit Amendment Bramble Applie thee tax credit program to pa through entitie Claroom Size Amendment Morgan Amendment related to education funding McAdam Property tax valuation Niederhauer et tandard on cla ize in order for chool ditrict to receive the $103M+ allocated for cla ize reduction exempt the tatewide baic property tax levy from Truth in Taxation, freeze the peronal exemption to the income tax and earmark 30% of future growth in ale tax for public education. Rev & Tax ittee bill; high priority for UTC; FN: hift $300K lo to EF from 2012 to 2013 N/A P FN: $12.7M - $31.2M in 2013, and $ $51.1M from EF in 2014; full implementation will be between $22M and $67M m P P require an aeor to conider value reduction for certain prior year to determine fair market value S P P P Income tax contribution for elementary chool Romero create an income tax contribution for elementary chool P Require chool ditrict to evaluate employee performance Public education annually and publih it publicly and link compenation with employment reform mond performance P Alternative energy development tax credit Adam 40% tax credit on project up to 20yr; 60% 20-30yr; 75% 30-40yr P Teacher effectivene require teacher evaluation and direct that teacher evaluation be and outcome baed ued a a bai for termination, compenation, and attaining compenation Adam profeional teacher tatu S

8 Number Title Bill Sponor Decription Quetion/ent Po Aement area SB 69 Niederhauer would have allowed HA to be replaced by a property tax (o) Sale and ue taxation require online travel companie to remit the entire cot of room to SB 70 of hort-term lodging Bramble hotel () Extended chool SB 73 calendar incentive Stephenon Boxcar bill SB 74 Tax modification Anderon Boxcar bill Collaborative SB 76 performance bonu mond Boxcar bill Equal acce for teacher aociation SB 82 Maden allow equal acce for competing teacher aociation SB 93 SB 95 SB 96, 1S SB 97 SB 112 SB 116 School Contruction Amendment Jenkin lower from 10% to 5% a local chool board may demand be witheld in the building of a chool until the project i "completed and accepted by the board" FN: No impact m P P P P require a county to ue PILT payment fir for municipal-type ervice; only after thoe fund are exhauted can other fund type be ued FN: No impact Ue of Payment in Lieu of Taxe Fund Anderon Sale and Ue Tax Exemption for Public provide a ale and ue tax exemption for admiion or uer fee to Golf Coure Jenkin a private golf coure S P F FN: $20M from EF in Grant for nline 2013, and $5M from EF in Teting mond provide grant for chool ditrict to implement online teting 2014 m P P P Multi-channel video or audio ervice tax increae the tax credit for the franchie fee paid by the provider lowered fical note to 65% Niederhauer from 50% to 100% of initial FN m P P Armed Force property tax exemption Roble About 250 combat military member would be eligible for a collective $335K in property tax exemption for FY 2014; tatewide, the expand the property tax exemption for military member to include avg. tax increae would be member who erved in a combat zone in the previou year, intead $.16 for $250K home, and of being limited to a pecific percentage diability $1.19 for $1M buine m P P P In countie of the 1t cla, farm with between 2 and 5 acre of productive agricultural land are taxed a ag land; when land i no longer eligible a ag land, mandate a 10 year rollback o P P P SB 122 Urban farming aement act Niederhauer SB 124, 3S County Amendment Bramble require the county mayor to be the budget officer P P P P FN: lo of $9.2M in 2012, $20M in 2013 and $7.3M in all from Unemployment Unemployment SB 129 inurance modification Bramble lower the top UI rate from 9% to 7% Compenation Fund S P P P P SB 143 Income tax - pa through entitie Niederhauer ame a lat year' pa through bill for etate and trut, with a mechanim for inuring that a minor beneficiary in't paying more to file their taxe than they actually owe FN: Increae revenue to EF by $3.3M in 2013 P P P P

9 Number Title Bill Sponor Decription Quetion/ent Po SB 151, 2S Student pportunity Scholarhip Stephenon tax credit to create cholarhip for tudent who core below proficient on tatewide aement S P SB 152 Charter chool financing Valentine Allow charter chool to ue moral obligation of tate in their bonding proce; etimated to lower borrowing cot by about 1% FN: $3M decreae to EF one time in 2013 P P SB 158, 1t S SB 162 SB 165 SB 175 SB 178 Delinquent property tax and uniform fee Diviion of chool ditrict Redevelopment agency McAdam mond increae the interet rate on delinquent property taxe from 6% to 8%; cannot be higher than 12% FN: Increae local revenue by about $2.2M annually o Held before plitting a chool ditrict, require a vote of people living in both propoed chool ditrict FN: No impact m Weiler technical change to RDA law FN: No impact P School grading Niederhauer require that chool grading take effect in m P Statewide online education program Stephenon make change to SB 65 from 2011 P SB 185 SB 190 SB 193 SB 196 SB 198 SB 211 SB 212 SB 215 SB 218 SB 221 SB 225 Amendment to Caron Smith Scholarhip for Student with Special Need Act Adam Boxcar bill Sale and ue tax exemption for reearch and development Local government bonding act Software for pecial Valentine Bramble enact a ale and ue tax exemption for certain contruction material ued in a life cience R&D facility FN: $4.8M in 2013 and $4.9M in 2014 ay that a bond doe not need to be reiued if a lawuit exceed the term of the bond (m) P P need children Niederhauer provide oftware for children with autim (m) P P Tax credit for buine implementation of Veteran preference Roble Boxcar bill Earned income tax credit McAdam enact a tate earned income tax credit P Retriction on ue of certain revenue for hotel contruction and operation Valentine Boxcar bill Teacher induction and remediation aitance pilot program mond Boxcar bill Public education engagement reform mond Boxcar bill Revenue and tax Bramble Boxcar bill Tranportation certain regitration fee will be depoited into the Tranportation reviion Adam Invetment Fund of 2005 rather than the Centennial Highway Fund (m)

10 Number Title Bill Sponor Decription Quetion/ent Po 9yr phae in to depoit everance taxe into Permanent State Trut FN: $19.28M in 2013 and Sb 239 Severance tax reviion Bramble Fund $36.4M in 2014 (S) Severance tax code SB 254 reviion Romero Boxcar bill SB 264 Judicial Code Amendment Davi expand definition of health care provider to include athletic trainer (o) SB 270 Amendment to ale and ue tax Valentine Boxcar bill SB 271 Amendment to income taxe Valentine Boxcar bill SB 272 Government McAdam Boxcar bill SB 275 Municipal Government Reviion McAdam amend the authority of a board of commiioner, city council, or board of trutee to enter into a contract for the lighting of public place FN: no impact () SB 276 Cigarette tax Niederhauer Boxcar bill SB 277 Municipal Government Authority Adam FN: no impact SJR 5 Joint Reolution on Education Reid propoed contitutional amendment moving "general control and uperviion" of public ed from tate board to the Governor FN: ($14,700) from GF one time SJR 6 Joint Reolution Amending State Taxing Authority Anderon 2/3 vote to increae taxe or impoe a fee above the cot of ervice m Joint Reolution on property tax exemption Propoed amendment to the contitution to allow the legilature to exempt deployed military peronnel and their poue from property SJR 8 for military peronnel Roble tax m P P P SJR 22 Joint reolution on tate pending limitation Reid limit tate pending to previou year' pending, adjuted for population and inflation, unle 3/5 majority in both vote to override P