The 2020 Tax Restructuring Committee Report
Introduction
The preceding committee reports have called upon the State of Utah to increase its investment in many public needs. The role of Utah’s state and local tax system is to raise revenue to provide such essential public services. In recent years, policy makers have recognized that the system needs updates to adapt to changing economic conditions and reflect other policy considerations. The Utah Citizen’s Counsel (UCC) followed the Utah Legislature’s restructuring efforts over the past two years. We attended legislative committee meetings, testified at public hearings of the Tax Restructuring and Equalization Task Force, and took positions urging postponement and more extensive study. The tax reform plan that eventually passed the Legislature in 2019 ultimately failed to receive public support and was rescinded by the 2020 Legislature. This concluding section of our 2020 report is based on the positions and priorities that are documented and explained in the preceding reports, as well as UCC positions on tax restructuring that emerged from our examination of the tax restructuring efforts of the 2019-2020 legislative sessions. Fundamentally, the UCC believes that our state and local tax system does not yield sufficient revenue to properly address the state’s education, health and human services, and physical infrastructure needs. Below is a statement of principles that we believe should guide changes to Utah’s state and local tax system, followed by a statement of priorities for increased spending, and options to increase revenue, all of which deserve serious, detailed consideration by the Utah Legislature.
To access a pdf version of the report click here: Tax Restructuring
Tax Restructuring Committee Members
Bryant Howe
Susan Olson
Julie Miller
Bob Huefner
Dixie Huefner
Michael Deily