SALT LAKE CITY — Committee staff on Sept. 16 presented an outline of items being considered for the committee’s omnibus tax‑modifications or ‘‘cleanup’’ bill, touching on reporting and penalty fixes, definitions and several targeted repeals.

Gus Harb, of the Office of Legislative Research and General Counsel, told the committee the draft list grew from issues the Utah State Tax Commission raised earlier in the interim and from staff audits of the code. Key items Harb described include:

- Incorporate 2024 withholding‑law changes for mineral producers into reporting and penalty provisions so the Tax Commission can enforce reporting rules consistently.

- Consolidate various privilege‑tax exemptions scattered through the code into the privilege‑tax statute to ensure the commission can find and apply them uniformly.

- Align motor‑vehicle rental exemptions (used for car‑rental taxes) with county tourism tax treatment for vehicles over specific weight thresholds.

- Require that when a county’s local option sales tax area includes territory that becomes a newly incorporated city, revenue collected in that area be distributed to the new city during a 90‑day holdover period until the city can impose the tax itself.

- Add a definition of ‘‘common areas’’ in the property‑tax statute drawn from the HOA statute so county assessors treat common‑area valuations consistently.

- Amend the definition of ‘‘unrelated business income’’ to align statutory language with how the Tax Commission has been applying it; modify the ‘‘extreme hardship’’ prong in the indigent‑individual definition used in the property‑tax relief statute to clarify the tax commission’s authority on appeal.

- Clarify the sales‑tax definition of short‑term rental to cover both real‑property accommodations and tangible personal property and repeal a handful of obsolete credits (for example, a corporate cleaner‑burning fuel credit last available in 2003 and an inheritance‑tax provision tied to a former federal tax).

Harb described the package as largely technical and administrative with several minor policy clarifications and said staff would take questions and refine the draft as the interim continues.

What’s next: Staff said they will provide the draft text and continue to accept questions; no formal committee action on the omnibus list was taken at the Sept. 16 meeting.