Amendments for HB23-1240
House Journal, April 19
48 Amend printed bill, page 11, after line 2 insert:
49
50 "SECTION 5. Appropriation. (1) For the 2023-24 state fiscal
51 year, $98,136 is appropriated to the department of revenue for use by
52 taxation services. This appropriation is from the general fund. To
53 implement this act, the subdivision may use this appropriation as follows:
54
1 (a) $89,711 for personal services, which amount is based on an
2 assumption that the subdivision will require an additional 1.3 FTE; and
3 (b) $8,425 for operating expenses.".
4
5 Renumber succeeding section accordingly.
6
7 Page 1, line 105, strike "2022." and substitute "2022, AND, IN
8 CONNECTION THEREWITH, MAKING AN APPROPRIATION.".
House Journal, April 20
29 Amendment No. 1, Appropriations Report, dated April 18, 2023, and
30 placed in member's bill file; Report also printed in House Journal,
31 April 18, 2023.
32
33 Amendment No. 2, by Representative Brown:
34
35 Amend printed bill, page 3, line 12, strike "EXEMPTIONS" and substitute
36 "EXEMPTION".
37
38 Page 3, line 13, strike "SUBSECTIONS (3)(a) AND (3)(b) OF".
39
40 Page 3, line 16, strike "SUBSECTION (6) OF".
41
42 Page 3, after line 21 insert:
43
44 "(a) "BUILDING PERMIT" MEANS THE DOCUMENT OR DOCUMENTS
45 ISSUED BY A LOCAL GOVERNMENT TO A QUALIFIED HOMEOWNER SHOWING
46 THE ESTIMATED AMOUNT OF USE TAX COLLECTED, IF ANY, IN CONNECTION
47 WITH REBUILDING OR REPAIRING THE QUALIFIED HOMEOWNER'S QUALIFIED
48 RESIDENTIAL STRUCTURE.".
49
50 Reletter succeeding paragraphs accordingly.
51
52 Page 3, after line 26, insert:
53
54 "(d) "ESTIMATED CONSTRUCTION AND BUILDING MATERIALS COST"
55 MEANS THE COST AMOUNT USED BY THE LOCAL GOVERNMENT TO COLLECT
56 ESTIMATED USE TAX IN CONNECTION WITH THE ISSUANCE OF A BUILDING
1 PERMIT. IF NO ESTIMATED USE TAX HAS BEEN COLLECTED, "ESTIMATED
2 CONSTRUCTION AND BUILDING MATERIALS COST" MEANS HALF OF THE
3 TOTAL CONTRACT PRICE OR TOTAL COST FOR REBUILDING OR REPAIRING
4 A QUALIFIED RESIDENTIAL STRUCTURE.".
5
6 Reletter succeeding paragraphs accordingly.
7
8 Page 4, strike lines 4 through 7 and substitute:
9
10 "(g) "QUALIFIED HOMEOWNER" MEANS A HOMEOWNER THAT IS
11 REBUILDING OR REPAIRING OR HAS EMPLOYED A CONTRACTOR TO REBUILD
12 OR REPAIR A QUALIFIED RESIDENTIAL STRUCTURE THAT THE HOMEOWNER
13 OWNED AT THE TIME OF A DECLARED WILDFIRE DISASTER.
14
15 (h) "QUALIFIED RESIDENTIAL STRUCTURE" MEANS A RESIDENTIAL
16 STRUCTURE THAT WAS DAMAGED OR DESTROYED BY A DECLARED
17 WILDFIRE DISASTER.".
18
19 Reletter succeeding paragraph accordingly.
20
21 Amendment No. 3, by Representative Brown:
22
23 Amend printed bill, page 4, line 10, before "HOMEOWNER" insert
24 "QUALIFIED" and strike "OR A CONTRACTOR EMPLOYED BY SUCH
25 HOMEOWNER".
26
27 Page 4, line 11, strike "THE TAX EXEMPT STATUS OF CONSTRUCTION AND
28 BUILDING".
29
30 Page 4, strike lines 12 through 14 and substitute "THAT ONE OR MORE
31 BUILDING PERMITS SPECIFICALLY IDENTIFIED THEREIN HAVE BEEN ISSUED
32 TO THE QUALIFIED HOMEOWNER FOR REBUILDING OR REPAIRING A
33 QUALIFIED RESIDENTIAL STRUCTURE.".
34
35 Page 4, strike lines 15 through 27.
36
37 Amendment No. 4, by Representative Brown:
38
39 Amend printed bill, page 5 strike lines 1 through 9 and substitute:
40 "(3) (a) THE SALE, STORAGE, USE, OR CONSUMPTION OF
41 CONSTRUCTION AND BUILDING MATERIALS USED DIRECTLY IN REBUILDING
42 OR REPAIRING A QUALIFIED HOMEOWNER'S QUALIFIED RESIDENTIAL
43 STRUCTURE IS EXEMPT FROM TAXATION UNDER PARTS 1 AND 2 OF THIS
44 ARTICLE 26 AS SET FORTH IN THIS SECTION.
45 (b) THE EXEMPTION CREATED IN SUBSECTION (3)(a) OF THIS
46 SECTION SHALL BE ADMINISTERED SOLELY AS A REFUND ALLOWED TO
47 QUALIFIED HOMEOWNERS TO BE APPLIED FOR IN ACCORDANCE WITH THIS
48 SECTION AND SECTION 39-26-703. NO RETAILER MAY EXEMPT ANY SALE
49 PURSUANT TO THIS SECTION.
50 (c) THE EXEMPTION CREATED IN SUBSECTION (3)(a) OF THIS
51 SECTION APPLIES ONLY TO THE STATE SALES AND USE TAXES LEVIED
52 PURSUANT TO THIS ARTICLE 26. NOTWITHSTANDING ANY OTHER
53 PROVISION OF LAW, THE EXEMPTION SHALL NOT APPLY TO THE SALES OR
54 USE TAXES LEVIED BY ANY LOCAL GOVERNMENT, INCLUDING ANY CITY,
55 TOWN, COUNTY, SPECIAL PURPOSE DISTRICT, OR LIMITED PURPOSE
56 GOVERNMENTAL ENTITY.
1 (4) (a) A QUALIFIED HOMEOWNER MAY CLAIM A REFUND ALLOWED
2 PURSUANT TO SUBSECTION (3) OF THIS SECTION FOR EACH QUALIFIED
3 RESIDENTIAL STRUCTURE FOR WHICH THE QUALIFIED HOMEOWNER
4 OBTAINS A BUILDING PERMIT AND A WILDFIRE REBUILD EXEMPTION
5 CERTIFICATE ISSUED BY A LOCAL GOVERNMENT IN ACCORDANCE WITH
6 SUBSECTION (5) OF THIS SECTION.
7 (b) THE AMOUNT OF A REFUND CLAIMED PURSUANT TO THIS
8 SECTION SHALL BE EQUAL TO TWO AND NINETY-ONE HUNDREDTHS
9 PERCENT OF THE ESTIMATED CONSTRUCTION AND BUILDING MATERIALS
10 COST FOR REPAIRING OR REBUILDING THE QUALIFIED RESIDENTIAL
11 STRUCTURE THAT IS THE SUBJECT OF THE BUILDING PERMIT AND WILDFIRE
12 REBUILD EXEMPTION CERTIFICATE.
13 (c) A QUALIFIED HOMEOWNER MUST SUBMIT A CLAIM FOR REFUND
14 ON THE FORM AND IN THE MANNER PRESCRIBED BY THE EXECUTIVE
15 DIRECTOR. THE CLAIM FOR REFUND MUST INCLUDE THE WILDFIRE REBUILD
16 EXEMPTION CERTIFICATE ISSUED IN ACCORDANCE WITH SUBSECTION (5) OF
17 THIS SECTION AND A TRUE AND CORRECT COPY OF EACH BUILDING PERMIT
18 IDENTIFIED IN THE WILDFIRE REBUILD EXEMPTION CERTIFICATE.
19 (d) THE THREE-YEAR APPLICATION DEADLINE IN SECTION
20 39-26-703 (2)(d) FOR A SALES TAX REFUND OR REFUND OF ANY USE TAX
21 COLLECTED BY A VENDOR DOES NOT APPLY TO A CLAIM FOR REFUND MADE
22 PURSUANT TO THIS SECTION. A CLAIM FOR REFUND MADE PURSUANT TO
23 THIS SECTION MUST BE FILED ON OR BEFORE JUNE 30, 2028.".
24
25 Amendment No. 5, by Representative Brown:
26
27 Amend printed bill, page 5, strike lines 13 through 16 and substitute:
28 "QUALIFIED HOMEOWNER. A WILDFIRE REBUILD".
29
30 Page 5, line 17, strike "SHALL" and substitute "MUST" and before
31 "HOMEOWNER" insert "QUALIFIED".
32
33 Page 5, strike line 19 and substitute "BUILDING PERMIT ISSUED BY THE
34 LOCAL GOVERNMENT TO THE QUALIFIED HOMEOWNER FOR REBUILDING OR
35 REPAIRING A QUALIFIED RESIDENTIAL STRUCTURE.".
36
37 Page 5, line 23, before "RESIDENTIAL" insert "QUALIFIED".
38
39 Page 5, line 27, before "RESIDENTIAL" insert "QUALIFIED".
40
41 Page 6, strike lines 10 through 27.
42
43 Page 7, strike lines 1 through 17.
44
45 Renumber succeeding subsections accordingly.
46
47 Page 7, line 26, strike "SUBSECTION (6) OF".
48
49 Page 8, line 4, strike "SUBSECTION (6) OF".
50
51 Page 8, strike lines 8 through 27.
52
53 Strike page 9.
54
55 Page 10, strike lines 1 through 13.
56
1 Renumber succeeding sections accordingly.
2
3 Page 10, line 24, strike "(6)(c)" and substitute "(4)(d)".
4
5 As amended, ordered engrossed and placed on the Calendar for Third
6 Reading and Final Passage.
7
Senate Journal, May 3
After consideration on the merits, the Committee recommends that HB23-1240 be
amended as follows, and as so amended, be referred to the Committee on Appropriations
with favorable recommendation.
Amend reengrossed bill, page 5, line 20, strike "ENTITY." and substitute
"ENTITY; EXCEPT THAT THIS SUBSECTION (3)(c) DOES NOT APPLY TO THE
REGIONAL TRANSPORTATION DISTRICT ESTABLISHED BY ARTICLE 9 OF TITLE 32
OR THE SCIENTIFIC AND CULTURAL FACILITIES DISTRICT ESTABLISHED BY
ARTICLE 13 OF TITLE 32.".
Page 6, line 1, strike "TWO AND NINETY-ONE HUNDREDTHS" and substitute
"FOUR".
Senate Journal, May 4
After consideration on the merits, the Committee recommends that HB23-1240 be
amended as follows, and as so amended, be referred to the Committee of the Whole with
favorable recommendation.
Amend reengrossed bill, page 8, line 24, strike "$98,136" and substitute
"$72,267".
Page 8, line 27, strike "$89,711" and substitute "$64,382".
Page 9, line 1, strike "1.3 FTE" and substitute "0.9 FTE".
Page 9, line 2, strike "$8,425" and substitute "$7,885".
Appro-
priations