DAR File No. 39354
This rule was published in the June 1, 2015, issue (Vol. 2015, No. 11) of the Utah State Bulletin.
Environmental Quality, Air Quality
General Requirements: Heavy Duty Vehicle Tax Credit
Notice of Proposed Rule
DAR File No.: 39354
Filed: 05/07/2015 09:14:44 AM
Purpose of the rule or reason for the change:
H.B. 406, which provides an income tax credit for the purchase of a natural gas heavy duty vehicle, was passed during the 2015 General Session. H.B. 406 gives authority to the Air Quality Board to make rules specifying the requirements and procedures for the tax credit. This proposed new rule, R307-122, is the air quality rule that would do this.
Summary of the rule or change:
This new rule, R307-122, outlines the process for reserving and qualifying for the heavy duty vehicle tax credit.
State statutory or constitutional authorization for this rule:
- Section 19-2-104
- Section 59-7-618
- Subsection 59-10-1033(2)(b)
- Section 19-1-402
Anticipated cost or savings to:
the state budget:
The legislature considered cost when it passed H.B. 406 (2015) and put a limit on the amount of tax credit that can be awarded at $500,000 a year. This rule does not add any additional costs to what was already included in the bill's fiscal note.
No costs or savings are anticipated for local government because local governments do not pay taxes.
Because this new rule provides for a new tax credit for the purchase of a natural gas heavy duty vehicle, small businesses who choose to apply for the credit will see some savings. The amount of savings is unknown as it is not a requirement to apply for the credit and it is unknown how many small businesses will do so. However, the amount of tax credit that can be awarded is limited to $500,000 a year.
persons other than small businesses, businesses, or local governmental entities:
Because this new rule provides for a new tax credit for the purchase of a natural gas heavy duty vehicle, persons other than small businesses, businesses, or local governments who choose to apply for the credit will see some savings. The amount of savings is unknown as it is not a requirement to apply for the credit and it is unknown how many tax credit applicants there will be. However, the amount of tax credit that can be awarded is limited to $500,000 a year.
Compliance costs for affected persons:
This is an optional tax credit, and there is no requirement for anyone to apply; therefore, there are no compliance costs for affected persons.
Comments by the department head on the fiscal impact the rule may have on businesses:
Businesses who choose to apply for the new tax credit will see some savings; however, because we do not know how many businesses will apply for the credit, the fiscal impact is unknown. The limit of tax credit that can be awarded in a year is $500,000.
Amanda Smith, Executive Director
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:Environmental Quality
Air QualityRoom Fourth Floor
195 N 1950 W
SALT LAKE CITY, UT 84116-3085
Direct questions regarding this rule to:
- Mark Berger at the above address, by phone at 801-536-4000, by FAX at 801-536-0085, or by Internet E-mail at email@example.com
Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:
This rule may become effective on:
Bryce Bird, Director
R307. Environmental Quality, Air Quality.
More information about a Notice of Proposed Rule is available online.
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2015/b20150601.pdf. The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.
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For questions regarding the content or application of this rule, please contact Mark Berger at the above address, by phone at 801-536-4000, by FAX at 801-536-0085, or by Internet E-mail at firstname.lastname@example.org. For questions about the rulemaking process, please contact the Division of Administrative Rules.