[{"_1":2,"_111":-5,"_112":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87,99],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":44,"_46":47,"_48":49,"_50":51,"_52":53,"_54":55,"_56":57,"_58":59,"_60":61,"_62":63,"_64":65,"_66":67,"_68":69,"_70":71,"_72":73,"_74":73},"mediaId",6357250,"mediaKeyId","2215327-7ae441863e8b8a603048a383a41fe456","parentId",2215327,"title","Committee clears a package of technical tax bills and substitutions; lawmakers report several unanimous recommendations","audioSeconds",0,"startMs",4333574,"endMs","viewUrl","/Search/View?dp=1&key=2215327-7ae441863e8b8a603048a383a41fe456&start=4333&end=4333","thumbnailUrl","https://assets.pipeline.soar.com/2215327-7ae441863e8b8a603048a383a41fe456/thumbnail_4333574.jpg","articleUrl","/articles/6357250/Utah/Committee-clears-a-package-of-technical-tax-bills-and-substitutions-lawmakers-report-several-unanimous-recommendations","mediaUrl","https://secure.pipeline.soar.com/6357250-a066873033b4d85a6e332000dc539958/orig.mp4?Expires=1771213753&Signature=iES16S~Wf1MEGCpcSjRwGQ4vLUcdm3QJMJ9aeSp8uUukBFThG-n7rdS2dOrSEiD~AC~2X0Cak0MfOkAY6zLLNWiOhLgcj7ew~TtwsncTb6g7-JA8tmmEpC3gTZmnL5fSdcDRUDrKNwm82Ok-D8zMdXTRtWbqgoP04oRa4XnB6RbVuEE1p-~1zzKziAhH1rubulBTZusCd8-o7dUeZHQ5xs~24HB7IroOlxPnYPJwTIj6Svj~HPgfX13cRdKV20mT-xd57SQXMiNTRzh-z-QE5UXbGvZqIwFB32tmpM7UVYDeLR9bVOKw0phQDHhxjKN0b1nK8MJZL9dQC7raVwEfYw__&Key-Pair-Id=KUT5TJCACFTXG","author","Utah State Legislature","date","2025-02-03T00:00:00Z","article","The Senate Revenue and Taxation Committee spent the latter portion of its Feb. 3 meeting considering a set of technical and cleanup measures and reported them to the Senate floor, most by unanimous voice vote.

Key procedural outcomes and brief descriptions:
- Second Substitute House Bill 20 (property tax recodification): Committee substituted and favorably recommended a second substitute recodification bill intended to clarify and reorganize property-tax code for administration; reported unanimously.
- Third Substitute House Bill 60 (state income-tax amendments): Committee adopted technical fixes requested by the State Tax Commission (including a filing deadline for certain settlement entities and clarifications on the residential exemption and farmland assessment rules) and favorably recommended the third substitute (vote recorded as unanimous by the committee clerk).
- House Bill 62 (property-tax modifications): Committee favorably recommended the bill with technical cleanups related to property tax administration (voice vote; no committee opposition recorded).
- First Substitute House Bill 61 (mineral tax withholding and penalty alignment): Committee favorably recommended the substitution; the bill aligns mineral withholding with current income-tax withholding rates and strengthens late-filing penalties.
- House Bill 67 (precious-metals investment administration amendments): Committee favorably recommended an amendment allowing the state treasurer to net administrative costs (vaulting, insurance, audits) against earnings for precious-metals holdings of certain state funds; the committee recorded the motion as passed unanimously.

Clerks and sponsors advised that several of these items were interim committee cleanups or technical clarifications requested by the Tax Commission or other state offices; sponsors said they would work with staff to confirm final drafting details before floor action.

Votes at a glance (committee actions as recorded in the transcript):
- Second Substitute HB 20 (property tax recodification): substitute adopted; favorable recommendation (tally: unanimous as recorded).
- Third Substitute HB 60 (state income tax amendments): substitute adopted; favorable recommendation (tally: unanimous as recorded).
- HB 62 (property tax modifications): favorable recommendation (tally: unanimous as recorded).
- First Substitute HB 61 (mineral withholding): favorable recommendation (tally: not specified in transcript).
- HB 67 (precious metals investment administration amendments): favorable recommendation (tally: unanimous as recorded).

Because these were largely technical or codification bills, committee discussion was limited and sponsors said they would follow up on requested technical clarifications prior to floor consideration.","mediaType","Video","parentTitle","Senate Revenue and Taxation Committee - February 03, 2025","oneSentenceSummary","Beyond three major bills, the Senate Revenue and Taxation Committee advanced multiple technical and cleanup bills (code recodification, income-tax technical fixes, and other tax code amendments) and recommended them to the floor, mostly by unanimous voice votes or substitutions.","taxTitle","2025 Utah Legislature, Utah Legislature, Utah Legislative Branch, Utah","taxId",78171,"location","Utah","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_46":81,"_48":82,"_50":83,"_52":84,"_54":55,"_56":57,"_58":85,"_60":61,"_62":63,"_64":86,"_66":67,"_68":69,"_70":71,"_72":73,"_74":73},6357255,"Committee advances property-tax bill that phases down one circuit-breaker program; critics say seniors would lose relief",1549,2896135,4445850,"/Search/View?dp=1&key=2215327-7ae441863e8b8a603048a383a41fe456&start=2896&end=4445","https://assets.pipeline.soar.com/2215327-7ae441863e8b8a603048a383a41fe456/thumbnail_2896135.jpg","/articles/6357255/Utah/Committee-advances-property-tax-bill-that-phases-down-one-circuit-breaker-program-critics-say-seniors-would-lose-relief","https://secure.pipeline.soar.com/6357255-ea6559dd0304632b15f6c183efeedaa7/orig.mp4?Expires=1771213753&Signature=XR4EE09eCo8aH-38-h-uLkOPWeEq9pVyZ5ZMNQzIXYBH0I7fTV2DZVcLKKvupfRkl-HqqXkc5bQOCoTiy7OczqS3AQlA6ksgghMQaWJkMlUzItArrsyCC9-4bnBNbjg3n9Wvq4xbhSNK~Ju-OMTCks0UfcdsGYy8g6LpzVBEhF6SzNAV5r9AVE82r5L4kZC3Rnv~XPzf4eqpmh68SbH8aYWbstR2DX51tI2CBpsKWJY65T85M7fmiqZnkm5l12ZRD-bUrgVDTYObRzamQRf~5NvZ07d9BA6XtT7y3k5dW~PqI0-jtiGuaau7NlKMb47m60acdscJ5hkR9-BTOOS2bg__&Key-Pair-Id=KUT5TJCACFTXG","Chairman Dan McKay, sponsor of Senate Bill 197, told the Revenue and Taxation Committee that the bill responds to lessons from recent circuit-breaker pilot programs and to concerns that the homeowner abatement creates incentives for older owners to remain in high-value homes rather than freeing housing supply.

Under the bill, one of the circuit-breaker programs that provided a tax abatement would be phased out over five years; the other program — a deferral that defers property taxes and creates a lien to be paid at a later transaction — would remain. McKay said many participants preferred the outright abatement, and the deferral was underutilized, but the bill would shift future relief toward a mechanism that recovers unpaid taxes when property changes hands.

The bill generated substantial public comment. Joe Hirabayashi of AARP Utah warned the committee about mortgage-holder obstacles: because county code requires a primary lienholder’s signature for deferral, many homeowners who still have mortgages could be unable to access the deferral option. Steve Erickson of Crossroads Urban Center and Utah NAHRO said the deferral has been underused and said the bill would amount to a “tax hike on lower income seniors” by reducing direct abatement.

Several longtime advocates for seniors described the circuit-breaker abatement as a long-standing lifeline. Jerry Schmidt and Timothy Funk, both testifying in opposition, urged the committee to retain the current homeowner abatement; Funk said the program is a “commendable program” seniors rely on. Zoe Newman of the Utah Housing Coalition urged the committee not to reduce the renter refund program and called the circuit-breaker renter refund a “lifeline for low income renters 66 years of age plus.”

Senator Mike Harper said he could not support the bill because he sponsors alternative legislation to increase the circuit breaker. The committee voted to favorably recommend SB 197 by roll call. The clerk recorded the final committee vote as 4 in favor and 2 opposed; Senators Jeremy Colomore, Lincoln Fillmore, Derek Wilson and Chair Dan McKay voted aye; Senators Mike Harper and Luz Escamilla voted no. The bill will proceed to the full Senate for further consideration.

Committee members asked the sponsor to review eligibility thresholds and to discuss options for improving the deferral program's take-up and administrative processes; the sponsor said he would continue discussions.","Senate Bill 197 would eliminate one circuit-breaker homeowner tax abatement over five years and retain a tax-deferral program that must be repaid on sale or transfer. The committee approved the bill on a 4–2 vote after extensive public testimony from seniors, housing groups and county officials.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_46":93,"_48":94,"_50":95,"_52":96,"_54":55,"_56":57,"_58":97,"_60":61,"_62":63,"_64":98,"_66":67,"_68":69,"_70":71,"_72":73,"_74":73},6357260,"Committee backs bill to apply telecom rules to municipal broadband; cities and private providers split",1641,1359690,3000820,"/Search/View?dp=1&key=2215327-7ae441863e8b8a603048a383a41fe456&start=1359&end=3000","https://assets.pipeline.soar.com/2215327-7ae441863e8b8a603048a383a41fe456/thumbnail_1359690.jpg","/articles/6357260/Utah/Committee-backs-bill-to-apply-telecom-rules-to-municipal-broadband-cities-and-private-providers-split","https://secure.pipeline.soar.com/6357260-e46f6fd1a4dfe97f5dfbdf8018259788/orig.mp4?Expires=1771213753&Signature=B-IFcGaMt-~VnPVjSKX80iZTgjcCVs8gbMxaUct2xuF5zfPP45Acwq2vdiLscaRP6JmBEPBFkidr7ifns6TE73z1-jCtW9BEq5vLILAGHnc7rjiKBsGqRgM6KQEtJ~AKva3PuDm8TfjL1Q9C3hl5rlsXw07XuqUwxfqFxrYXRqwqY0cOxdLzM3KJdwG~zEhjdObL-~19AG94FeOVQoU499YOEcn8JjQmGgxqbFM6ORZ55fX3LXtvkLUDCpaG2ObI02FfwygOiPbIQBTKTm2xsX~mUfdm0W5nuqo83vKhoROx1GR5zaDutYsOper9sY~TIUtvfu8ixr7f~4Aq~eEFzw__&Key-Pair-Id=KUT5TJCACFTXG","Senator Lincoln Fillmore told the Revenue and Taxation Committee that Senate Bill 165 modernizes the Municipal Cable, Television and Communications Services Act to explicitly include broadband, so municipalities that provide broadband must meet transparency and competition safeguards similar to those that apply to cable and telecommunications providers.

The bill would require municipalities proposing broadband service to conduct feasibility studies, benchmark annual reports against those studies, maintain separation between their regulatory role and their provider role, treat private providers nondiscriminatorily in access to municipal equipment, and obtain voter approval before pledging municipal debt to back broadband projects.

Supporters included the Utah Taxpayers Association, which said the bill creates accountability and helps taxpayers judge fiscal impact, and several municipal officials who described municipal broadband as a local response where private investment did not arrive. Gary Hill, city manager of Bountiful, said a multi-year local process led that city to become a wholesaler that allows multiple ISPs to compete on an open network and argued municipal projects have produced lower prices and more choices for residents.

Opponents and some local-government groups raised concerns about new voter-approval requirements for revenue bonds. Jared Tini of the League of Cities and Towns said his organization voted to oppose the bill in their legislative-policy committee because of the required voter approval for revenue bonds; he asked to continue working with the sponsor. Several municipal speakers said the voter-approval requirement would be a first-in-state constraint that could hamper essential infrastructure financing and could shift risk to general fund voters.

Roger Timmerman of Utopia Fiber, representing a large network of municipal fiber projects, said municipal networks typically operate on an open-access model that enables private ISPs and increases competition. He told the committee: “these networks build fiber on an open-access basis that the private companies then use,” and added that added procedural burdens on municipalities could impede the public infrastructure that supports private providers.

After extended public comment, the committee moved and passed a motion to favorably recommend SB 165; members voted to send the bill to the Senate floor with the sponsor's recommendation. Members asked the sponsor to continue discussions with stakeholders about specific language, and the sponsor indicated he had already met with some representatives.","Senate Bill 165 would subject municipal broadband projects to the same reporting, separation and voter-approval rules that apply to municipal cable and telecom services. The committee voted to favorably recommend the bill after testimony from city managers, municipal network operators and private-sector groups.",{"_33":100,"_35":36,"_37":38,"_39":101,"_41":102,"_43":103,"_45":104,"_46":105,"_48":106,"_50":107,"_52":108,"_54":55,"_56":57,"_58":109,"_60":61,"_62":63,"_64":110,"_66":67,"_68":69,"_70":71,"_72":73,"_74":73},6357265,"Senate committee advances bill to tax ‘restaurant-like’ food uniformly",1429,41415,1470570,"/Search/View?dp=1&key=2215327-7ae441863e8b8a603048a383a41fe456&start=41&end=1470","https://assets.pipeline.soar.com/2215327-7ae441863e8b8a603048a383a41fe456/thumbnail_41415.jpg","/articles/6357265/Utah/Senate-committee-advances-bill-to-tax-restaurant-like-food-uniformly","https://secure.pipeline.soar.com/6357265-5a1fb13658ea8298e1b84d755249caf0/orig.mp4?Expires=1771213753&Signature=ehvvp~yDEVHihLvFjGQFdYDoSELso3gcUG8rL~OfPXNzPlG6Ja1O2slZ6sD0tEwILETGgPeVxrQ4-KEQAXneH8x7fW--o9y7O5mN4U6uHq9BnIzrVG8qRcnMcmWguO-YqRRghi1mH18sjjLNgDDc5nXw8Px4NcIjDG18xiCb~2uvnLQ2MJ7au1h0NaQjzuhk5PVBUzPfJToQdUfx61oiBxsdAWZuG~vH32jthYZ1-HtCH4Hy00dZZUEosyESYwgnZbXKoQOyWGe2hYZJivpLjqJ84szWwEfk~QPbLUFr7nf22cl558UeT823FJLQOU5YG6jmuF56aXi4Oe8sKdrZGQ__&Key-Pair-Id=KUT5TJCACFTXG","Senator Lincoln Fillmore, sponsor of Senate Bill 91, told the Senate Revenue and Taxation Committee on Feb. 3 that the bill aims to “treat like products similarly in the marketplace” by clarifying what counts as restaurant food and closing loopholes that let some businesses avoid the restaurant tax.

The bill matters because Utah currently taxes food at three different rates: a low grocery \"food\" tax for typical grocery purchases; a \"prepared food\" rate equal to the general sales tax for ready-to-eat prepared items; and an extra 1 percent restaurant tax charged at most restaurants. Fillmore said that identical items can be taxed differently depending on whether they are sold inside a grocery store or at a separate counter or restaurant, and that the bill would create a uniform standard based on whether an item is “customized or prepared based on the customer's request and order.”

Supporters urged the committee to move the bill forward as an equity and competitiveness measure. Billy Hesterman of the Utah Taxpayers Association said the measure “equaliz[es] the playing field between competitors” and asked the committee to send the bill on to the full Senate. Melba (representing the Utah Restaurant Association) said the restaurant industry has long sought a level tax treatment and told the committee she would support repealing the restaurant tax entirely, but called this bill “the right and correct time to create this fair tax between the food market.”

Opponents and some industry groups warned the change would add complexity for grocery stores and convenience stores that mix prepared and nonprepared items. Dave Davis of the Utah Food Industry Association said the bill risks imposing “a huge amount of complexity” on retailers that must distinguish, for example, between items pulled from a heat lamp and items prepared to order.

After public comment and sponsor discussion, committee members voted to delete the bill as filed and replace it with the sponsor’s first substitute (motion passed unanimously). The committee then voted to favorably recommend the first substitute of SB 91; the motion passed unanimously and the bill was reported to the full Senate for further consideration.

The committee did not grant additional rule-making authority in the bill; Fillmore told members he did not believe rule-making authority was needed because the Utah State Tax Commission already administers related provisions.

Votes at a glance for SB 91: the committee voted to replace the filed bill with the first substitute (unanimous) and then voted to favorably recommend the first substitute (unanimous), sending the bill to the Senate floor.","A Senate committee voted unanimously to substitute and favorably recommend Senate Bill 91, which narrows how Utah defines \"restaurant food\" and would require food sold by grocery-store food service counters and similar operations to be taxed like standalone restaurants.","actionData","errors"]

Article not found

Committee clears a package of technical tax bills and substitutions; lawmakers report several unanimous recommendations

Committee advances property-tax bill that phases down one circuit-breaker program; critics say seniors would lose relief

Committee backs bill to apply telecom rules to municipal broadband; cities and private providers split

Senate committee advances bill to tax ‘restaurant-like’ food uniformly