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Committee opens bill file after legal warning; reviews credits including sheltered‑workshop, capital‑gains and EITC
Summary
The Revenue and Taxation Interim Committee on June 18 voted to open a committee bill file to remove the "taxes paid to another state" credit from its automatic review, after tax commission counsel warned limiting that credit could raise Commerce Clause problems.
The committee reviewed four individual income‑tax credits as part of its statutory five‑year review cycle and took one formal step: it voted to open a committee bill file to remove the "tax paid to another state" credit from the committee's review process.
Gus Harb, associate general counsel at the Utah State Tax Commission, warned the committee that restricting or reducing the credit would likely violate the U.S. Constitution's Commerce Clause as interpreted by the U.S. Supreme Court. Harb cited the court's 2015 decision examining Maryland's two‑pronged tax system and said Utah's full‑credit approach is consistent with that ruling. "Any sort of…
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