Rep. Norm Thurston — Voting Record

Bill

Number

H.B. 26 (2022GS)

Sponsor

Rep. Eliason, S.

Final action

Governor Signed 3/23/2022

Outcome

Became law — signed by Gov. Spencer J. Cox

Summary

What it does

• This bill:
• provides the percentage that the commission shall deduct from rent when calculating a renter's credit if the rent includes electricity, natural gas, or both.

Every vote on this bill

Bill text

RENTER'S CREDIT AMENDMENTS
GENERAL SESSION
STATE OF UTAH
Chief Sponsor: Steve Eliason
Senate Sponsor: 
Gene Davis
LONG TITLE
General Description:
This bill addresses the subtraction of certain utilities from rent for purposes of
calculating the renter's credit in the Property Tax Act.
Highlighted Provisions:
This bill:
▸ provides the percentage that the commission shall deduct from rent when
calculating a renter's credit if the rent includes electricity, natural gas, or both.
Money Appropriated in this Bill:
None
Other Special Clauses:
This bill provides retrospective operation.
Utah Code Sections Affected:
AMENDS:
59-2-1209
, as last amended by Laws of Utah 2021, Chapter 391
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 
59-2-1209
 is amended to read:
59-2-1209.
Amount of renter's credit -- Cost-of-living adjustment -- Renter's
credit may be claimed only for gross rent that does not constitute a rental assistance
payment -- Calculation of credit when rent includes utilities -- Limitation -- General Fund
as source of credit -- Maximum credit.
(1) (a) Subject to Subsections (2) and (3), for a calendar year beginning on or after
January 1, 2021, a claimant may claim a renter's credit for the previous calendar year that does
not exceed the following amounts:
If household income is
Percentage of 
gross
 rent allowed as a
credit
$0 -- $11,785
9.5%
$11,786 -- $15,716
8.5%
$15,717 -- $19,643
7.0%
$19,644 -- $23,572
5.5%
$23,573 -- $27,503
4.0%
$27,504 -- $31,198
3.0%
$31,199 -- $34,666
2.5%
(b) For a calendar year beginning on or after January 1, 2022, the commission shall
increase or decrease the household income eligibility amounts under Subsection (1)(a) by a
percentage equal to the percentage difference between the consumer price index housing for the
preceding calendar year and the consumer price index housing for calendar year 2020.
(2) A claimant may claim a renter's credit under this part only for 
gross
 rent that does
not constitute a rental assistance payment.
(3) For purposes of calculating gross rent when a claimant's rent includes electricity or
natural gas and the utility amount is not itemized in the statement provided in accordance with
Section 
59-2-1213
, the commission shall deduct from rent:
(a) 7% of rent if the rent includes electricity or natural gas but not both; or
(b) 13% of rent if the rent includes both electricity and natural gas.
[
(3)
] 
(4)
 An individual may not receive the renter's credit under this section if the
individual is:
(a) claimed as a personal exemption on another individual's federal income tax return
during any portion of a calendar year for which the individual seeks to claim the renter's credit
under this section; or
(b) a dependent with respect to whom another individual claims a tax credit under
Section 24(h)(4), Internal Revenue Code, during any portion of a calendar year for which the
individual seeks to claim the renter's credit under this section.
[
(4)
] 
(5)
 A payment for a renter's credit allowed by this section, and provided for in
Section 
59-2-1204
, shall be paid from the General Fund.
[
(5)
] 
(6)
 A credit under this section may not exceed the maximum amount allowed as a
homeowner's credit for each income bracket under Subsection 
59-2-1208
(1)(a).
Section 2. 
Retrospective operation.
This bill has retrospective operation to January 1, 2022.