Introduced Legislation HB0354
Total Page:16
File Type:pdf, Size:1020Kb
LEGISLATIVE GENERAL COUNSEL H.B. 354 6 Approved for Filing: R.L. Rockwell 6 6 02-07-06 7:22 PM 6 1 TAX AMENDMENTS 2 2006 GENERAL SESSION 3 STATE OF UTAH 4 Chief Sponsor: John Dougall 5 Senate Sponsor: ____________ 6 7 LONG TITLE 8 General Description: 9 This bill amends the Individual Income Tax Act, the Sales and Use Tax Act, and other 10 provisions relating to income taxation and sales and use taxation. 11 Highlighted Provisions: 12 This bill: 13 < imposes a single income tax rate for purposes of the Individual Income Tax Act; 14 < changes the basis for imposing individual income taxes from federal taxable income 15 to federal adjusted gross income; 16 < provides a sales and use tax exemption for sales of food and food ingredients; 17 < increases certain local option sales and use tax rates; 18 < addresses the distribution of revenues generated by the tax imposed in accordance 19 with the Local Sales and Use Tax Act to counties, cities, and towns; 20 < repeals and modifies additions to income of an individual, an estate, or a trust, and 21 repeals related provisions; 22 < repeals subtractions from income of an individual, an estate, or a trust, and repeals 23 related provisions; 24 < provides subtractions from income of an individual, an estate, or a trust; 25 < repeals tax credits and related provisions; 26 < modifies tax credits; 27 < repeals and reenacts tax credits for: *HB0354* H.B. 354 02-07-06 7:22 PM 28 C a tax paid to another state; and 29 C a nonresident shareholder of an S corporation; 30 < provides income tax credits for: 31 C certain charitable contributions; 32 C homeowners; and 33 C claimants on the basis of filing status; 34 < requires certain tax credits claimed by a nonresident person, nonresident estate, or 35 nonresident trust to be apportioned; 36 < repeals individual income tax contributions and related provisions; 37 < modifies the calculation of income taxes on estates and trusts; 38 < addresses filing status for purposes of individual income taxes; 39 < modifies provisions relating to the administration of income taxes; 40 < modifies the calculation of income taxes on nonresident individuals; 41 < repeals a sales tax refund for qualified emergency food agencies; 42 < modifies the duties of the State Community Services Office relating to qualified 43 emergency food agencies; 44 < repeals and modifies definitions; 45 < repeals obsolete language; 46 < grants rulemaking authority to the State Tax Commission; and 47 < makes technical changes. 48 Monies Appropriated in this Bill: 49 None 50 Other Special Clauses: 51 This bill provides effective dates. 52 This bill provides revisor instructions. 53 Utah Code Sections Affected: 54 AMENDS: 55 9-4-802 , as last amended by Chapter 132, Laws of Utah 2003 56 9-4-803 , as last amended by Chapter 132, Laws of Utah 2003 57 9-4-1404 , as last amended by Chapter 162, Laws of Utah 2001 58 19-1-403 , as last amended by Chapter 108 and renumbered and amended by Chapter - 2 - 02-07-06 7:22 PM H.B. 354 59 294, Laws of Utah 2005 60 19-1-404 , as renumbered and amended by Chapter 294, Laws of Utah 2005 61 19-2-104 , as last amended by Chapter 131, Laws of Utah 2003 62 22-3-505 , as enacted by Chapter 285, Laws of Utah 2004 63 26-18a-3 , as last amended by Chapter 1, Laws of Utah 1997 64 26-18a-4 , as last amended by Chapter 1, Laws of Utah 1997 65 53B-8a-106 , as last amended by Chapter 109, Laws of Utah 2005 66 53B-8a-112 , as enacted by Chapter 4, Laws of Utah 1996, Second Special Session 67 59-2-102 , as last amended by Chapters 162, 243, 281 and 303, Laws of Utah 2004 68 59-6-101 , as last amended by Chapter 3, Laws of Utah 1988 69 59-6-102 , as last amended by Chapter 28, Laws of Utah 2002 70 59-7-607 , as last amended by Chapter 113, Laws of Utah 2005 71 59-7-703 , as last amended by Chapter 110, Laws of Utah 2003 72 59-10-103 , as last amended by Chapter 241, Laws of Utah 2005 73 59-10-104 , as last amended by Chapters 323 and 324, Laws of Utah 2001 74 59-10-114 , as last amended by Chapters 109 and 241, Laws of Utah 2005 75 59-10-115 , as renumbered and amended by Chapter 2, Laws of Utah 1987 76 59-10-116 , as last amended by Chapter 79, Laws of Utah 2004 77 59-10-117 , as last amended by Chapters 311 and 345, Laws of Utah 1995 78 59-10-119 , as renumbered and amended by Chapter 2, Laws of Utah 1987 79 59-10-120 , as renumbered and amended by Chapter 2, Laws of Utah 1987 80 59-10-121 , as renumbered and amended by Chapter 2, Laws of Utah 1987 81 59-10-122 , as renumbered and amended by Chapter 2, Laws of Utah 1987 82 59-10-123 , as renumbered and amended by Chapter 2, Laws of Utah 1987 83 59-10-201 , as last amended by Chapter 109, Laws of Utah 2005 84 59-10-201.1 , as enacted by Chapter 345, Laws of Utah 1995 85 59-10-202 , as last amended by Chapter 3, Laws of Utah 2003, Second Special Session 86 59-10-204 , as last amended by Chapter 345, Laws of Utah 1995 87 59-10-205 , as last amended by Chapter 345, Laws of Utah 1995 88 59-10-207 , as last amended by Chapter 345, Laws of Utah 1995 89 59-10-210 , as last amended by Chapter 345, Laws of Utah 1995 - 3 - H.B. 354 02-07-06 7:22 PM 90 59-10-529 , as last amended by Chapter 35, Laws of Utah 2002 91 59-12-104 , as last amended by Chapters 158, 203, 209, 240 and 246, Laws of Utah 92 2005 93 59-12-204 (Effective 07/01/06) , as last amended by Chapters 312 and 337, Laws of 94 Utah 2003 95 59-12-205 (Effective 07/01/06) , as last amended by Chapter 158, Laws of Utah 2005 96 59-12-1102 (See 59-1-1201 re: Eff) , as last amended by Chapter 255, Laws of Utah 97 2004 98 59-13-202 , as last amended by Chapter 86, Laws of Utah 2000 99 62A-4a-607 , as last amended by Chapter 327, Laws of Utah 2001 100 63-38f-402 , as renumbered and amended by Chapter 148, Laws of Utah 2005 101 63-38f-412 , as renumbered and amended by Chapter 148, Laws of Utah 2005 102 63-38f-413 , as renumbered and amended by Chapter 148, Laws of Utah 2005 103 63-38f-501 , as renumbered and amended by Chapter 148, Laws of Utah 2005 104 63-38f-502 , as renumbered and amended by Chapter 148, Laws of Utah 2005 105 63-38f-503 , as renumbered and amended by Chapter 148, Laws of Utah 2005 106 63-38f-1102 , as renumbered and amended by Chapter 148, Laws of Utah 2005 107 63-38f-1110 , as renumbered and amended by Chapter 148, Laws of Utah 2005 108 63-38f-1203 , as renumbered and amended by Chapter 148, Laws of Utah 2005 109 63-55-209 , as last amended by Chapters 37 and 90, Laws of Utah 2004 110 63-55-259 , as last amended by Chapters 232 and 289, Laws of Utah 2005 111 72-12-107 , as renumbered and amended by Chapter 270, Laws of Utah 1998 112 ENACTS: 113 59-10-118.1 , Utah Code Annotated 1953 114 59-10-136 , Utah Code Annotated 1953 115 59-10-209.1 , Utah Code Annotated 1953 116 59-10-1001 , Utah Code Annotated 1953 117 59-10-1002 , Utah Code Annotated 1953 118 59-10-1004 , Utah Code Annotated 1953 119 59-10-1005 , Utah Code Annotated 1953 120 59-10-1006 , Utah Code Annotated 1953 - 4 - 02-07-06 7:22 PM H.B. 354 121 59-10-1007 , Utah Code Annotated 1953 122 59-10-1101 , Utah Code Annotated 1953 123 59-10-1102 , Utah Code Annotated 1953 124 RENUMBERS AND AMENDS: 125 59-10-1003 , (Renumbered from 59-10-106, as renumbered and amended by Chapter 2, 126 Laws of Utah 1987) 127 59-10-1103 , (Renumbered from 59-10-108.2, as last amended by Chapter 110, Laws of 128 Utah 2003) 129 REPEALS: 130 23-14-14.1 , as enacted by Chapter 162, Laws of Utah 2003 131 31A-32a-101 , as enacted by Chapter 131, Laws of Utah 1999 132 31A-32a-102 , as last amended by Chapter 116, Laws of Utah 2001 133 31A-32a-103 , as enacted by Chapter 131, Laws of Utah 1999 134 31A-32a-104 , as enacted by Chapter 131, Laws of Utah 1999 135 31A-32a-105 , as enacted by Chapter 131, Laws of Utah 1999 136 31A-32a-106 , as last amended by Chapter 53, Laws of Utah 2001 137 31A-32a-107 , as enacted by Chapter 131, Laws of Utah 1999 138 59-10-102 , as renumbered and amended by Chapter 2, Laws of Utah 1987 139 59-10-104.1 , as enacted by Chapter 323, Laws of Utah 2001 140 59-10-105 , as last amended by Chapter 323, Laws of Utah 2001 141 59-10-107 , as renumbered and amended by Chapter 2, Laws of Utah 1987 142 59-10-108 , as last amended by Chapter 73, Laws of Utah 2001 143 59-10-108.1 , as enacted by Chapter 272, Laws of Utah 1999 144 59-10-108.5 , as last amended by Chapter 25, Laws of Utah 1995 145 59-10-108.7 , as last amended by Chapter 148, Laws of Utah 2005 146 59-10-109 , as last amended by Chapter 198, Laws of Utah 2003 147 59-10-111 , as last amended by Chapter 96, Laws of Utah 1987 148 59-10-112 , as last amended by Chapter 345, Laws of Utah 1995 149 59-10-127 , as last amended by Chapters 108 and 294, Laws of Utah 2005 150 59-10-128 , as last amended by Chapter 198, Laws of Utah 2003 151 59-10-129 , as last amended by Chapter 113, Laws of Utah 2005 - 5 - H.B.