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Senate passes reservists tuition waiver and tax subtraction; fiscal note raises appropriation questions
Summary
First substitute Senate Bill 13 passed the Utah Senate with a fiscal note estimating $3.9 million for tuition waivers and $1.1 million for a tax subtraction; sponsors and appropriations chairs said the revised fiscal note directs funding to the State Board of Regents but emphasized the program is subject to appropriation.
The Utah Senate passed first substitute Senate Bill 13 on Feb. 23, 2005, creating an income tax subtraction and a tuition‑waiver program for certain active-duty reservists.
Senator Stevenson, the bill sponsor, told the Senate the program includes a waiver of tuition at state institutions of higher education and a modest income‑tax exemption for qualifying reservists. He cited a fiscal-note estimate of $3,900,000 for the tuition waiver and $1,100,000 for the tax…
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